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Section79
The Finance Act, 2014

Amendment of section 3

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance

Section 79 of the Finance Act, 2014 deals with amendment of section 3. 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;

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.".

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Section 79, 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.

This section refers to

  1. s. 3 Amendment of section 2

Questions about Section 79

What does Section 79 of the Finance Act deal with?

Section 79 of the Finance Act is headed "Amendment of section 3". 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;

How do I find court cases under Section 79 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 79, section 79 Finance Act 2014, section 79 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 79 of the Finance Act, and has it changed?

Its own text turns on section 3 (Amendment of section 2), so none of them can safely be read on its own.

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.