(d)[Commissioner of Customs] [Substituted by the Finance Act, 1995, (22 of 1995), Section 50, for the words, 'Collector of Customs'.] means the [Commissioner of Customs] [Substituted by the Finance Act, 1995, (22 of 1995), Section 50, for the words, 'Collector of Customs'.] as defined in Clause (8) of Section 2 of the Act;
