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Section78
The Finance Act, 2014

Substitution of new authorities

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance Cited by 1 provision

Section 78 of the Finance Act, 2014 deals with substitution of new authorities. CHAPTER IV INDIRECT TAXES Customs Substitution of new authorities 78.

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 CustomsPrincipal Chief Commissioner of Customs or Chief Commissioner of Customs
2.Commissioner of CustomsPrincipal Commissioner of Customs or Commissioner of Customs.

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Section 78, The Finance Act, 2014 (Act 25 of 2014).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. 114 Amendment of Act 32 of 1994

Questions about Section 78

What does Section 78 of the Finance Act deal with?

Section 78 of the Finance Act is headed "Substitution of new authorities". CHAPTER IV INDIRECT TAXES Customs Substitution of new authorities 78.

How do I find court cases under Section 78 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2014 78, section 78 Finance Act 2014, section 78 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 78 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.