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[Section Index]

The Customs Act, 1969

( ACT NO. IV OF 1969 )

1Chapter XVIIIA


Limitation for Appeal where Agreement is not concluded
192J. (1) Notwithstanding anything contained in any other provisions of this Act, where an agreement is not concluded fully or in part, the aggrieved importer or exporter 2[or Pre-shipment Inspection Agency] may, after completion of adjudication process, if pending, prefer an appeal to the respective
appellate authorities on the unresolved issue.
(2) Where a dispute under appeal, an application for ADR is made but agreement could not have been concluded within the period mentioned in section 192G or negotiation ended in disagreement, the ADR process shall automatically stand terminated and the original appeal shall be deemed to have been revived before the concerned appellate authority including any court from the day immediately after the date the ADR
process stands terminated and provisions contained in respective sections of the respective law shall, so far as may be, apply accordingly.
(3) In computing the period of limitations for filing appeal, the time elapsed between the filing of the application and the communication of the decision or order of the ADR by the facilitators to all the parties shall be excluded.

  • 1
    CHAPTER XVIIIA and under this chapter "section 192A, 192B, 192C, 192D, 192E, 192F, 192G, 192H, 192I, 192J and 192K " were inserted by section 7 of the Finance Act, 2011 (Act No. XII of 2011).
  • 2
    The words and hyphen “or Pre-shipment Inspection Agency” were inserted after the words “exporter” by section 13 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).
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