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        F. Acts / Amendment Acts

        Section 51 - Amendment of section 2

        Finance Act, 1995
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Change of appellate designation: Commissioner (Appeals) replaces Collector (Appeals), altering Customs Act definitions law Amends the Customs Act definitions by substituting 'Commissioner (Appeals)' for 'Collector (Appeals)', defining 'Commissioner (Appeals)' as a person appointed under subsection (1) of section 4, and stating that 'Commissioner of Customs', except for Chapter XV, includes an Additional Commissioner of Customs.
                          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.

                                Change of appellate designation: Commissioner (Appeals) replaces Collector (Appeals), altering Customs Act definitions law

                                Amends the Customs Act definitions by substituting "Commissioner (Appeals)" for "Collector (Appeals)", defining "Commissioner (Appeals)" as a person appointed under subsection (1) of section 4, and stating that "Commissioner of Customs", except for Chapter XV, includes an Additional Commissioner of Customs.


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