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Customs Appeals and Dispute Resolution: Navigating the Legal Process
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What is the primary legislation governing customs appeals in India?
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A
The Customs Act, 1962
💡 Explanation:
The Customs Act, 1962 is the primary legislation governing customs appeals in India. It provides for the establishment of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) and outlines the procedures for filing and adjudicating appeals related to customs matters.