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        F. Acts / Amendment Acts

        Section 69 - Amendment of section 128A

        Finance Act, 2005
        Chapter IV
        INDIRECT TAXES

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        Amendment to Customs administrative authority expands designated officers to include Chief Commissioner alongside Commissioner of Customs. Amendment modifies section 128A by substituting the words naming the Commissioner of Customs with language expressly adding the Chief Commissioner of Customs alongside the Commissioner, thereby broadening the class of officials referenced in sub section (5).
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to Customs administrative authority expands designated officers to include Chief Commissioner alongside Commissioner of Customs.

                                Amendment modifies section 128A by substituting the words naming the Commissioner of Customs with language expressly adding the Chief Commissioner of Customs alongside the Commissioner, thereby broadening the class of officials referenced in sub section (5).


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