Appointment of Commissioner under Customs Act: Central Excise Commissioner also designated as Customs Commissioner by notification. Appointment under Section 4(1) of the Customs Act designates the incumbent Central Excise Commissioner for one jurisdiction to also serve as Commissioner of Customs for a specified customs division by executive notification, enabling dual officeholding; the designation terminology was later amended by subsequent legislative and notification measures.
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.
Appointment of Commissioner under Customs Act: Central Excise Commissioner also designated as Customs Commissioner by notification.
Appointment under Section 4(1) of the Customs Act designates the incumbent Central Excise Commissioner for one jurisdiction to also serve as Commissioner of Customs for a specified customs division by executive notification, enabling dual officeholding; the designation terminology was later amended by subsequent legislative and notification measures.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
