Customs (Customs Act, 1969)

With respect to reference to the High Court (section 196 sub-section1)


 a Director of Customs valuation will be authorized to file customs
reference application under this section before the High Court whereas
prior to this amendment, the section authorized a Collector or
Director of Intelligence and Investigation to file a reference
application to the High Court being aggrieved by the order passed by
the Appellate Customs Tribunal