Substitution of new section for section 28M :
Section – 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.”.