CHAPTER IV
INDIRECT TAXES
Customs
Substitution of new authorities
72. In the Customs Act, 1962 (hereinafter referred to as the Customs Act),[ 52 of 1962] or in any other law for the time being in force, the reference to any authority specified in column (1) of the Table below shall be substituted by reference to the authority or authorities specified in the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall also be made:—
TABLE
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Sl. No.
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(1)
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(2)
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1.
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Chief Commissioner of Customs
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Principal Chief Commissioner of Customs or Chief Commissioner of Customs
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2.
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Commissioner of Customs
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Principal Commissioner of Customs or Commissioner of Customs.
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Notes on Clauses:
Clause 72 of the Bill seeks to amend the Customs Act so as to provide that a reference in the Customs Act to a Chief Commissioner of Customs or a Commissioner of Customs may also include a reference to the Principal Chief Commissioner of Customs or the Principal Commissioner of Customs, as the case may be.
