{"act":{"id":"finance-act-2014","short_title":"The Finance Act, 2014","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2014-2015.","act_number":"25","act_year":2014,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":129,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2014/"},"unit":"section","section":{"number":"78","heading":"Substitution of new authorities","text":"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. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p>CHAPTER IV</p><p><b>INDIRECT TAXES</b></p><p><i>Customs</i></p><p><b>Substitution of new authorities</b></p><p><b>78.</b> 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:—</p><p><b>TABLE</b></p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td><i>Sl. No.</i></td><td><i>(1)</i></td><td><i>(2)</i></td></tr><tr><td>1.</td><td>Chief Commissioner of Customs</td><td>Principal Chief Commissioner of Customs or Chief Commissioner of Customs</td></tr><tr><td>2.</td><td>Commissioner of Customs</td><td>Principal Commissioner of Customs or Commissioner of Customs.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":130,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/78/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}