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Union of India - Section
Section 78 in Finance (No. 2) Act, 2014
78. Substitution of new authorities.
- 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:-| Sl. No. | (1) | (2) |
| 1. | Chief Commissioner of Customs | Principal Chief Commissioner of Customs orChief Commissioner of Customs |
| 2. | Commissioner of Customs | Principal Commissioner of Customs orCommissioner of Customs. |