Subs. by Act 25 of 2014, s. 78, for “Chief Commissioner of Customs” (w.e.f. 6-8-2014). — LIST OF AMENDING ACTS

Subs. by Act 25 of 2014, s. 78, for “Chief Commissioner of Customs” (w.e.f. 6-8-2014).

10. Subs. by Act 25 of 2014, s. 78, for “Chief Commissioner of Customs” (w.e.f. 6-8-2014). appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of crossobjections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.

Section 10