Section 67, Customs Tariff Act, 1975 [S1P-P6X]
As at 3 February 1975. In force from 3 February 1975.
67. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within seven days from the date on which the order is communicated to him, prefer an appeal to the proper officer in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.
Defined terms in this text (2)
Board: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
proper officer: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner
proper officer: 21 more definitions.
Made under this section, or naming it (0)
none
Cited by (2)
Section 70, Customs Tariff Act, 1975 [S1P-P93], 3 February 1975, Band A. "section 67".
Section 2, Customs Tariff Act (Amendment) Act, 1995 [S1Y-WT7], 28 December 1995, Band A. "section 67 of the Customs Tariff Act, 1975 (51 of 1975)".
Not held (0)
none
Duties published under this section (0)
none