Customs Act, 1962 — Chapter XV: Appeals
131B. Transfer of certain pending proceedings and transitional provisions
Every appeal, reference, revision application or proceeding pending immediately before a specified date (relating to the 1982 restructuring of the appellate system) before the Central Government or a specified authority, and every proceeding transferred to the Appellate Tribunal, shall be dealt with, as far as possible, as if it were an appeal or application filed under the provisions of this Act as amended by the relevant amending Act, subject to prescribed transitional modifications.
