Designation of Joint Commissioners of Customs expands the statutory list of customs officers under the amended Customs Act. Amendment adds Joint Commissioners of Customs to the statutory list of customs officers by inserting a new clause into the definition section of the Customs Act, thereby clarifying their status and inclusion within the Act's operative framework under the Finance Act amendment.
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Provisions expressly mentioned in the judgment/order text.
Designation of Joint Commissioners of Customs expands the statutory list of customs officers under the amended Customs Act.
Amendment adds Joint Commissioners of Customs to the statutory list of customs officers by inserting a new clause into the definition section of the Customs Act, thereby clarifying their status and inclusion within the Act's operative framework under the Finance Act amendment.
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