12. Amendment of Act 52 of 1962.—In the Customs Act, 1962,—
(a) in section 28E, clauses (ba), (f) and (g) shall be omitted;
(b) in section 28EA, the proviso shall be omitted;
(c) in section 28F, sub-section (1) shall be omitted;
(d) in section 28KA,—
(i) in sub-section (1), for the words “Appellate Authority”, at both the places where they
occur, the words “High Court” shall be substituted;
(ii) sub-section (2) shall be omitted;
(e) in section 28L, the words “or Appellate Authority”, wherever they occur, shall be omitted;
(f) in section 28M,—
(i) in the marginal heading, the words “and Appellate Authority” shall be omitted;
(ii) sub-section (2) shall be omitted;
(g) in section 129, in sub-section (7), for the words and figures “Part XIV of Chapter VI of the
Finance Act, 2017 (7 of 2017), shall be governed by the provisions of the section 184 of that Act”, the
words and figures “the Tribunals Reforms Act, 2021, shall be governed by the provisions of Chapter
II of the said Act” shall be substituted.