Reference substitution in customs law expands statutory office titles to include principal designations, clarifying interpretation across statutes. Clause 72 amends the Customs Act to substitute statutory references: a reference to a Chief Commissioner of Customs is to include a Principal Chief Commissioner of Customs or the Chief Commissioner, and a reference to a Commissioner of Customs is to include a Principal Commissioner of Customs or the Commissioner, with consequential grammatical adjustments to effect those substitutions across the Act and other laws for the time being in force.
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.
Reference substitution in customs law expands statutory office titles to include principal designations, clarifying interpretation across statutes.
Clause 72 amends the Customs Act to substitute statutory references: a reference to a Chief Commissioner of Customs is to include a Principal Chief Commissioner of Customs or the Chief Commissioner, and a reference to a Commissioner of Customs is to include a Principal Commissioner of Customs or the Commissioner, with consequential grammatical adjustments to effect those substitutions across the Act and other laws for the time being in force.
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