Amendment to Customs Act expands referenced authorities in section 139 to include Commissioner (Appeals) and clarifies explanatory text. Amendment alters the Explanation to section 139 of the Customs Act by replacing the reference to "a Magistrate under sub section (1C) of section 110" with ... Summary
Amendment to Customs Act expands referenced authorities in section 139 to include Commissioner (Appeals) and clarifies explanatory text.
Amendment alters the Explanation to section 139 of the Customs Act by replacing the reference to "a Magistrate under sub section (1C) of section 110" with wording that inserts "a Magistrate under sub section (1C), or Commissioner (Appeals) under sub section (1D), of section 110," thereby explicitly including the Commissioner (Appeals) among the referenced officials.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.