Designation of Customs Authority updated; specified officer references must be read as their substituted authorities under the notification. The central government, invoking section 25(1) of the Customs Act and section 3A of the Customs Tariff Act, directs that references in Ministry of Finance notifications to specified authorities are to be construed as references to substituted authorities set out in a table: Deputy Commissioner of Customs Joint Commissioner of Customs; Assistant Commissioner of Customs Assistant Commissioner of Customs or Deputy Commissioner of Customs; Assistant Commissioner of Central Excise Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise.
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Provisions expressly mentioned in the judgment/order text.
Designation of Customs Authority updated; specified officer references must be read as their substituted authorities under the notification.
The central government, invoking section 25(1) of the Customs Act and section 3A of the Customs Tariff Act, directs that references in Ministry of Finance notifications to specified authorities are to be construed as references to substituted authorities set out in a table: Deputy Commissioner of Customs Joint Commissioner of Customs; Assistant Commissioner of Customs Assistant Commissioner of Customs or Deputy Commissioner of Customs; Assistant Commissioner of Central Excise Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise.
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