Application of Chapter XV preserved for decisions or orders of Additional Collectors issued before enactment assent. The Act preserves the applicability of Chapter XV to decisions or orders issued by an Additional Collector of Customs immediately before the Finance Bill's assent, notwithstanding the amendment to clause (8) of section 2 of the Customs Act; this functions as a savings clause maintaining pre-amendment governance for those specific decisions or orders.
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.
Application of Chapter XV preserved for decisions or orders of Additional Collectors issued before enactment assent.
The Act preserves the applicability of Chapter XV to decisions or orders issued by an Additional Collector of Customs immediately before the Finance Bill's assent, notwithstanding the amendment to clause (8) of section 2 of the Customs Act; this functions as a savings clause maintaining pre-amendment governance for those specific decisions or orders.
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