Section 50 - Amendment of Act 52 of 1962, etc., to provide for an Appellate Tribunal - Finance (No. 2) Act, 1980

50. Amendment of Act 52 of 1962, etc., to provide for an Appellate Tribunal (1) The amendments directed in the Fifth Schedule, being amendments to provide for an Appellate Tribunal under the Customs Act, 1962, the Central Excises Act and the Gold ( Control) Act, 1968( 45 of 1968 ) and for matters connected therewith shall be made in the said Acts. (2) The amendments directed to be made by sub-section (1) shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint; and different dates may be appointed for the amendments to different Acts. (3) If any difficulty arises in giving effect to the provisions of any Act referred to in sub-section (1), as amended by the amendments thereto directed in the Fifth Schedule ( particularly in relation to the transition to the provisions of that Act as so amended ) , the Central Government may, by general or special Order, do anything not inconsistent with such provisions as so amended which appear to be necessary or expedient for the purpose of removing the difficulty: Provided that no such order shall be made after the expiry of two years from the date on which such amendment came into force.