Amendment status not verified — confirm the current text below against the official source.
(1) Orders passed under this Act or the rules framed thereunder by the Excise Commissioner, a District Collector, a Collector other than a District Collector or an authority mentioned in sections 14, and 17 of this Act, shall be appealable before Assam Board of Revenue. (2) In hearing appeals, the Assam Board of Revenue may call for the proceedings held by any of officers or authorities mentioned in sub-section (1) and pass such order or orders thereon as it may think fit. CHAPTER - III Restriction on import. Import, Export and Transport