Collector of Customs definition amended to include additional collectors, and procedural references unified under proper officer. The Customs Act, 1962 is amended to expand the definition of Collector of Customs to include an Additional Collector except for Chapter XV; to replace references to Assistant Collector or Collector with the term proper officer in Section 28, removing a proviso that separated those roles; and to raise the statutory monetary threshold in Section 122 by substituting the prior amount with a higher sum.