# The Finance Act, 2018, Section 72: Substitution of new section for section 28M

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/72/

## Text

Substitution of new section for section 28M 72. In the Customs Act, for section 28M, the following section shall be substituted, namely:— "28M. Procedure for Authority and Appellate Authority.—(1) The Authority shall follow such procedure as may be prescribed. (2) The Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers and authority under this Act.".

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