https://www.taxtmi.com/caselaws?id=167473 The Gold (Control) Act did not define "Collector" or "Additional Collector", so those terms were read from the parent statutes creating the offices. An Additional Collector of Customs was treated as included within the definition of Collector of Customs under the Customs Act, and the same interpretive approach applied to an Additional Collector of Central Excise. A notification fixing adjudication limits could not reduce the statutory status conferred by the parent law. The appellate and adjudication scheme under the Act therefore supported treating an Additional Collector as a Collector for purposes of rank and jurisdiction. en-us Fri, 06 Jan 1984 00:00:00 +0530 Mon, 22 Dec 2014 10:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167473 The Gold (Control) Act did not define "Collector" or "Additional Collector", so those terms were read from the parent statutes creating the offices. An Additional Collector of Customs was treated as included within the definition of Collector of Customs under the Customs Act, and the same interpretive approach applied to an Additional Collector of Central Excise. A notification fixing adjudication limits could not reduce the statutory status conferred by the parent law. The appellate and adjudication scheme under the Act therefore supported treating an Additional Collector as a Collector for purposes of rank and jurisdiction. Case-Laws Central Excise Fri, 06 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167473