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87. Amendment of section 130A |
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A WELCOME BUDGET
In section 130A of the Customs Act, after sub-section (3), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 1999, namely:—
"(3A) The High Court may admit an application or permit the filing of a memorandum of crossobjections after the expiry of the relevant period referred to in sub-section (1) or sub-section (3), if it is satisfied that there was sufficient cause for not filing the same within that period.".
Clause 87 of the Bill seeks to amend section 130A of the Customs Act retrospectively with effect from 1st day of July, 1999 so as to make express provision empowering the High Court to condone the delay in filing of application or memorandum of cross-objections, beyond the relevant period as specified in sub-sections (1) and (3), as the case may be, as the Supreme Court or the High Courts in certain judgments have held that the High Courts have no power to condone the delay under the said provision. The amendment is of procedural nature hence it shall apply to all applications, appeals and review petitions including the application or appeal or review petition, as the case may be, pending before Supreme Court or High Court.
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