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        F. Acts / Amendment Acts

        Section 86 - Amendment of section 2

        Finance Act, 2022
        Customs

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        Customs definition amendment clarifies reference to Principal Commissioner or Commissioner under a specified provision, adjusting authority scope. The amendment inserts the words 'under section 5' after the phrase Principal Commissioner of Customs or Commissioner of Customs in the definitional clause, aligning the definition of those office-holders with the referenced appointment provision.
                          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.

                              Customs definition amendment clarifies reference to Principal Commissioner or Commissioner under a specified provision, adjusting authority scope.

                              The amendment inserts the words "under section 5" after the phrase Principal Commissioner of Customs or Commissioner of Customs in the definitional clause, aligning the definition of those office-holders with the referenced appointment provision.


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