Statutory terminology change: 'Collector of Sea Customs' replaced by 'Commissioner of Customs' in the Coasting Vessels Act. Section 82 of the Finance Act, 1995 amends the Coasting Vessels Act, 1838 by substituting the expression 'Collector of Sea Customs' with 'Commissioner of Customs', effecting a textual update to the statutory office designation without altering substantive provisions.
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Provisions expressly mentioned in the judgment/order text.
Statutory terminology change: 'Collector of Sea Customs' replaced by 'Commissioner of Customs' in the Coasting Vessels Act.
Section 82 of the Finance Act, 1995 amends the Coasting Vessels Act, 1838 by substituting the expression "Collector of Sea Customs" with "Commissioner of Customs", effecting a textual update to the statutory office designation without altering substantive provisions.
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