Definition of Commissioner revised to mean Commissioner of Customs, converting all statutory references from Collector to Commissioner. Amendment substitutes the definition of Commissioner to mean a Commissioner of Customs and replaces every occurrence of the term Collector with Commissioner in the Agricultural Produce Cess Act, 1940.
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Provisions expressly mentioned in the judgment/order text.
Definition of Commissioner revised to mean Commissioner of Customs, converting all statutory references from Collector to Commissioner.
Amendment substitutes the definition of Commissioner to mean a Commissioner of Customs and replaces every occurrence of the term Collector with Commissioner in the Agricultural Produce Cess Act, 1940.
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