Terminology substitution in customs law streamlines references by replacing adjudicating officer and commissioner with adjudicating authority. Amendment replaces the terms adjudicating officer and Commissioner of Customs in section 110A of the Customs Act with the single designation adjudicating authority, consolidating office-based titles into a uniform statutory term for the provision.
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Provisions expressly mentioned in the judgment/order text.
Terminology substitution in customs law streamlines references by replacing adjudicating officer and commissioner with adjudicating authority.
Amendment replaces the terms adjudicating officer and Commissioner of Customs in section 110A of the Customs Act with the single designation adjudicating authority, consolidating office-based titles into a uniform statutory term for the provision.
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