Section 11
Substitution of section 141q
of Customs (Amendment) Act 2018
Amendment ActIn forceProvision 11 of 14
Section 11
The principal Act is amended by substituting for section 141q the following section:
“Representation at hearing 141q. For the purpose of an appeal before the Tribunal—
(a)
the Director General may be represented by any officer authorized by him; and
(b)
the appellant may conduct the appeal himself or be represented by any person duly authorized by him.”.
Amendment of section 141r