Section 76 - Amendment of section 129B - Finance Act, 2013

Amendment of section 129B 76. In section 129B of the Customs Act, in sub-section (2A), after the second proviso, the following proviso shall be inserted, namely: Provided also that where such appeal is not disposed of within the period specified in the first proviso, the Appellate Tribunal may, on an application made in this behalf by a party and on being satisfied that the delay in disposing of the appeal is not attributable to such party, extend the period of stay to such further period, as it thinks fit, not exceeding one hundred and eighty-five days, and in case the appeal is not so disposed of within the total period of three hundred and sixty-five days from the date of order referred to in the first proviso, the stay order shall, on the expiry of the said period, stand vacated.''.