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Section 131C – Customs Act, 1962

The Customs Act, 1962





1[131C. Definitions. —In this Chapter—


(a) “appointed day” means the date of coming into force of the amendments to this Act specified in part 1 of the Fifth Schedule to the Finance (No. 2) Act, 1980 (44 of 1980);




(c) “President” means the President of the Appellate Tribunal.]




1.Chapter XV (containing sections 128, 128A, 129, 129A, 129B, 129C, 129D, 129E, 130, 130A, 130B, 130C, 130D, 130E, 130F, 131, 131A, 131B, 131C) subs. by Act 44 of 1980, sec. 50 and the Fifth Sch. Pt. 1, for Chapter XV (containing sections 128, 129, 130, and 131) (w.e.f. 11-10-1982).


2. Clause (b) omitted by Act 49 of 2005, sec. 30 and Sch., Pt. VI-10 (w.e.f. 28-12-2005). Clause (b), before omission, stood as under:


‘(b) “High Court” means—


(i) in relation to any State, the High Court for that State;


(ii) in relation to the Union territories to which jurisdiction of the High Court of a State has been extended by law, that High Court;


(iii) in relation to the Union territory of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court at Bombay;


(iv) in relation to any other Union territories, the highest court of civil appeal for that territory other than the Supreme Court of India;’.



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Laws – Customs Act, 1962


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