In section 129A of the Customs Act,--
(a) after sub-section (1A), the following sub-section shall be inserted, namely:--
"(1B) (i) The Board may, by notification in the Official Gazette, constitute such Committees as may be necessary for the purposes of this Act.
(ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Customs or two Commissioners of Customs, as the case may be.";
(b) in sub-section (2),--
(i) for the words "The Commissioner of Customs may, if he is", the words "The Committee of Commissioners of Customs may, if it is" shall be substituted;
(ii) for the words "on his behalf", the words "on its behalf" shall be substituted.