Section 109 - Amendment of Act 52 of 1962 - Finance Act, 1992

CHAPTER IV INDIRECT TAXES Customs 109. Amendment of Act 52 of 1962 In the Customs Act, 1962 (hereinafter referred to as the Customs Act),- (1) in section 2, for clause (8), the following clause shall be substituted, namely:- (8) Collector of Customs , except for the purposes of Chapter XV, includes an Additional Collector of Customs; ; (2) in section 28,- (a) in sub-section (1), in the proviso, the words for the words proper officer , the words Collector of Customs , and shall be omitted; (b) in sub-section (2), for the words Assistant Collector of Customs, or the Collector of Customs, as the case may be , the words proper officer shall be substituted; (3) in section 122, in clause (b), for the words twenty-five thousand , the words fifty thousand shall be substituted.