Ins. by Act 25 of 2014, s. 88 (w.e.f. 6-8-2014). — LIST OF AMENDING ACTS

11. Ins. by Act 25 of 2014, s. 88 (w.e.f. 6-8-2014). (4) Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudicating authority or any officer of customs authorised in this behalf by the 1 [Principal Commissioner of Customs or Commissioner of Customs], makes an application to the Appellate Tribunal or the 2 [Commissioner (Appeals)] within a period of 3 [one month] from the date of communication of the order under sub -section (1) or sub-section (2) to the adjudicating authority, such application shall be heard by the Appellate Tribunal or the 2 [Commissioner (Appeals)], as the case may be, as if such application were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act regarding appeals, including the provisions of sub-section (4) of section 129A shall, so far as may be, apply to such application.

Section 11