Section 78 - Substitution of new authorities - Finance (No. 2) Act, 2014

CHAPTER IV INDIRECT TAXES Customs Substitution of new authorities 78. In the Customs Act, 1962 [52 of 1962.] (hereinafter referred to as the Customs Act), or in any other law for the time being in force, the reference to any authority specified in column (1) of the Table below shall be substituted by reference to the authority or authorities specified in the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall also be made: TABLE Sl. No. (1) (2) 1. Chief Commissioner of Customs Principal Chief Commissioner of Customs or Chief Commissioner of Customs 2. Commissioner of Customs Principal Commissioner of Customs or Commissioner of Customs.