The proposed amendment provides that where the Board or the Collector of Customs is aggrieved by an order passed by the Collector (Appeals), it, or as the case may be, he may prefer an appeal to the Appellate Tribunal. Such appeal shall be preferred by an officer, not below the rank of Assistant Collector or Assistant Director so authorized by the Board or the Collector or the Director, as the case may be, in writing. It is further proposed to add protection clause for keeping the pending appeals valid.