(a)without limit, by a [Commissioner of Customs] [ Substituted by Act 22 of 1995, Section 51, for " Collector of Customs" (w.e.f. 26.5.1995).] or a [Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs" (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995).];
