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of <h1>Finance Act 2005 Amends Customs Act: New Committees of Commissioners Established for Decision-Making under Section 129A.</h1> Section 129A of the Customs Act has been amended by the Finance Act, 2005. A new sub-section (1B) has been added, allowing the Board to constitute necessary Committees through notifications in the Official Gazette. These Committees will consist of two Chief Commissioners or Commissioners of Customs. Additionally, in sub-section (2), the term 'The Commissioner of Customs' is replaced with 'The Committee of Commissioners of Customs,' and 'on his behalf' is replaced with 'on its behalf,' reflecting the shift to a committee-based decision-making process.
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