Evidentiary value of certified documents extended to certifications by Commissioner (Appeals), covering inventories and photographs. The amendment adds Commissioner (Appeals) to the Explanation to section 139 of the Customs Act so that certifications by the Commissioner (Appeals) are explicitly recognised; inventories, photographs and lists certified by that officer are consequentially included as documents afforded evidentiary value under the section.
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Evidentiary value of certified documents extended to certifications by Commissioner (Appeals), covering inventories and photographs.
The amendment adds Commissioner (Appeals) to the Explanation to section 139 of the Customs Act so that certifications by the Commissioner (Appeals) are explicitly recognised; inventories, photographs and lists certified by that officer are consequentially included as documents afforded evidentiary value under the section.
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