Substitution of authorities in Customs Act: references updated to empower Deputy or Joint Commissioners accordingly. The amendment provides that references to an Assistant Commissioner in the Customs Act shall be read as references to the Assistant Commissioner or a Deputy Commissioner, and references to a Deputy Commissioner shall be read as references to a Joint Commissioner, subject to exceptions where a different authority is expressly provided or the context requires otherwise, with consequential grammatical changes to give effect to those substitutions.
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.
Substitution of authorities in Customs Act: references updated to empower Deputy or Joint Commissioners accordingly.
The amendment provides that references to an Assistant Commissioner in the Customs Act shall be read as references to the Assistant Commissioner or a Deputy Commissioner, and references to a Deputy Commissioner shall be read as references to a Joint Commissioner, subject to exceptions where a different authority is expressly provided or the context requires otherwise, with consequential grammatical changes to give effect to those substitutions.
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