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TypeBare Act JurisdictionCentral Government

Finance Act 2008 Section 71

Amendment of Section 129a

~1 min read
https://sooperkanoon.com/act/48760

Bare act section · Research

About this section

Finance Act 2008 Section 71 is part of Finance Act 2008 - Amendment of Section 129a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 129A of the Customs Act, in sub-section (2), the following proviso and Explanation shall be inserted at the end, namely:--

Provided that where the Committee of Commissioners of Customs differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner of Customs who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribunal against such order.

Explanation.--For the purposes of this sub-section, jurisdictional Chief Commissioner means the Chief Commissioner of Customs having jurisdiction over the adjudicating authority in the matter..

Frequently asked questions

What does Finance Act 2008 Section 71 provide?

Section Section 71 of the Finance Act 2008 (Amendment of Section 129a) is reproduced on this page as part of the Finance Act 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 2008 Section 71?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2008 Section 71. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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