Authority renaming: statutory reference updated to replace the old board name with the Central Board of Indirect Taxes and Customs. The amendment replaces the reference to the Central Board of Excise and Customs with the Central Board of Indirect Taxes and Customs in section 2, clause (16), effecting a textual update of the institutional designation without altering substantive powers or procedures.
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Provisions expressly mentioned in the judgment/order text.
Authority renaming: statutory reference updated to replace the old board name with the Central Board of Indirect Taxes and Customs.
The amendment replaces the reference to the Central Board of Excise and Customs with the Central Board of Indirect Taxes and Customs in section 2, clause (16), effecting a textual update of the institutional designation without altering substantive powers or procedures.
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