It received Presidential Assent on 13th August 2021. The Act seeks to dissolve certain existing appellate bodies and transfer their functions such as adjudication of appeals to other existing judicial bodies.
Amendments to the Finance Act, 2017: The Finance Act, 2017 merged tribunals based on domain. It empowered the central government to notify rules on various matters such as
It removes these provisions from the Finance Act, 2017.
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Transfer of Functions of Key Appellate Bodies as Proposed under the Act |
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Sl. No. |
Act |
Existing Appellate Body |
Proposed Body under the Act |
|
1. |
The Cinematograph Act, 1952 |
Appellate Tribunal |
High Court |
|
2. |
The Trade Marks Act, 1999 |
Appellate Board |
High Court |
|
3. |
The Copyright Act, 1957 |
Appellate Board |
Commercial Court or the Commercial Division of a High Court (Constituted under the Commercial Courts Act, 2015) |
|
4. |
The Customs Act, 1962 |
Authority for Advance Rulings |
High Court |
|
5. |
The Patents Act, 1970 |
Appellate Board |
High Court |
|
6. |
The Airports Authority of India Act, 1994 |
Airport Appellate Tribunal |
Central government, for disputes arising from the disposal of properties left on airport premises by unauthorized occupants. |
|
7. |
The Control of National Highways (Land and Traffic) Act, 2002 |
Airport Appellate Tribunal |
Civil Court |
|
8. |
The Geographical Indications of Goods (Registration and Protection) Act, 1999 |
Appellate Board |
High Court |
