Section 5(2) in The Central Boards Of Revenue Act, 1963
(2)In the Central Excises and Salt Act, 1944, (1 of 1944) and the Customs Act, 1962, (52 of 1962) for the words and figures "Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (4 of 1924) " or " Central Board of Revenue " wherever they occur, the words and figures " Central Board of [Indirect Taxes and Customs] [Substituted 'Excise and Customs' by Finance Act, 2018 (Act No. 13 of 2018) dated 29.3.2018.] constituted under the Central Boards of Revenue Act, 1963 shall be substituted.
