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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 128A of the Customs Act adds Chief Commissioner to customs authority hierarchy roles.</h1> Section 128A of the Customs Act has been amended to replace the words 'and the Commissioner of Customs' with ', the Chief Commissioner of Customs and the Commissioner of Customs' in sub-section (5). This change, enacted by the Finance Act, 2005, affects the hierarchy and roles within the customs authority by including the Chief Commissioner of Customs alongside the Commissioner of Customs in relevant provisions.
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