Ins. by s. 5 , ibid . (w.e.f. 18-5-1988). — LIST OF AMENDING ACTS

5. Ins. by s. 5 , ibid . (w.e.f. 18-5-1988). be passed under this section unless such person is given notice within the time limit specified in section 28 to show cause against the proposed order. (4) No proceeding shall be initiated under sub-section (1) or sub-section (2) in respect of any decision or order after the expiry of a period of six months from the date of communication of such decision or order: Provided that in respect of any decision or order passed before the commencement of the Customs and Central Excises Laws (Amendment) Act, 1988 (29 of 1988), the provisions of this sub-section shall have effect as if for the words "six months", the words "one year" were substituted. (5) Any person aggrieved by any decision or order passed under sub-section (1) or sub-section (2) may appeal to the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986 (62 of 1986), against such decision or order.]

Section 5