Section 100 - Substitution of new authorities - Finance Act, 1999

CHAPTER IV INDIRECT TAXES Customs 100. Substitution of new authorities In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), save as otherwise expressly provided, and unless the context otherwise requires, 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 1 2 1. Assistant Commissioner of Customs Assistant Commissioner of Customs or Deputy Commissioner of Customs 2. Deputy Commissioner of Customs Joint Commissioner of Customs