{"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":"79","heading":"Amendment of section 3","text":"Amendment of section 3 79. In the Customs Act, in section 3, for clauses (a), (b), (c), (cc), (d), (e) and (f), the following clauses shall be substituted, namely:— \"(a) | Principal Chief Commissioners of Customs; (b) | Chief Commissioners of Customs; (c) | Principal Commissioners of Customs; (d) | Commissioners of Customs; (e) | Commissioners of Customs (Appeals); (f) | Joint Commissioners of Customs; (g) | Deputy Commissioners of Customs; (h) | Assistant Commissioners of Customs; (i) | such other class of officers of customs as may be appointed for the purposes of this Act.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> Amendment of section 3 </b></p><p><b> 79.</b> In the Customs Act, in section 3, for clauses (<i>a</i>), (<i>b</i>), (<i>c</i>), (<i>cc</i>), (<i>d</i>), (<i>e</i>) and (<i>f</i>), the following clauses shall be substituted, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>a</i>)</td><td></td><td>Principal Chief Commissioners of Customs;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>Chief Commissioners of Customs;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>Principal Commissioners of Customs;</td></tr><tr><td>(<i>d</i>)</td><td></td><td>Commissioners of Customs;</td></tr><tr><td>(<i>e</i>)</td><td></td><td>Commissioners of Customs (Appeals);</td></tr><tr><td>(<i>f</i>)</td><td></td><td>Joint Commissioners of Customs;</td></tr><tr><td>(<i>g</i>)</td><td></td><td>Deputy Commissioners of Customs;</td></tr><tr><td>(<i>h</i>)</td><td></td><td>Assistant Commissioners of Customs;</td></tr><tr><td>(<i>i</i>)</td><td></td><td>such other class of officers of customs as may be appointed for the purposes of this Act.\".</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":102,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/79/","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."}