Section 117 - Amendment of section 4 - Finance Act, 2002

CHAPTER IV. INDIRECT TAXES 117. Amendment of section 4.- In section 4 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act)- (i) in sub-section (1), for the words "Central Government", the word "Board" shall be substituted; (ii) in sub-section (2), for the words "Central Government may authorise the Board,", the words "Board may authorise a Chief Commissioner of Customs or" shall be substituted.