Section 51 - Amendment of section 2 - Finance Act, 1995

51. Amendment of section 2 In section 2 of the Customs Act,- (i) in clause (1), for the words and brackets Collector (Appeals) , the words and brackets Commissioner (Appeals) shall be substituted; (ii) for clauses (7A) and (8), the following clauses shall be substituted, namely.- (7A) Commissioner (Appeals) means a person appointed to be a Commissioner of Customs (Appeals) under sub-section (1) of section 4; (8) Commissioner of Customs , except for the purposes of Chapter XV, includes an Additional Commissioner of Customs; .