Section 131C of the Customs Act, 1962 – Definitions

Home › The Customs Act, 1962 › Chapter XV – Appeals

Section 131C: Definitions

In this Chapter–

  • (a) “appointed day” means the date of coming into force of the amendments to this Act specified in Part I of the Fifth Schedule to the Finance (No. 2) Act, 1980 (44 of 1980); 1[(b) High Court” means,–
    • (i) in relation to any State, the High Court for that State;
    • (ii) in relation to a Union territory to which the jurisdiction of the High Court of a State has been extended by law, that High Court;
    • (iii) in relation to the Union territories of Dadra and Nagar Haveli and 2[Daman and Diu], the High Court at Bombay;
    • (iv) in relation to any other Union territory, the highest court of civil appeal for that territory other than the Supreme Court of India;]
  • (c) “President” means the President of the Appellate Tribunal.

Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.

Related posts:

  1. The Customs Act, 1962 – All Sections
  2. Constitution Of India
  3. Section 2 of the Customs Act, 1962 – Definitions
  4. Section 129D of the Customs Act, 1962 – Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders