Designation substitution in customs authorities updates official titles, replacing collectors with commissioners across relevant provisions. Substitution of official designations in the Customs Act directs that statutory references to listed existing designations be read as references to the corresponding substituted commissioner designations, and that consequential grammatical changes be made to ensure consistency across the Act.
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.
Designation substitution in customs authorities updates official titles, replacing collectors with commissioners across relevant provisions.
Substitution of official designations in the Customs Act directs that statutory references to listed existing designations be read as references to the corresponding substituted commissioner designations, and that consequential grammatical changes be made to ensure consistency across the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.