Section 96 of Finance Act 2018 [Section 96 of Finance Act 2018 deals with Amendment of section 128A and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 128A 96 . In the Customs Act, in section 128A, in sub-section (3), for the words “just and proper, confirming, modifying or annulling the decision or order appealed against”,… Read More »
Section 95 of Finance Act 2018 [Section 95 of Finance Act 2018 deals with Amendment of section 125 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 125 95 . In the Customs Act, in section 125,— (i) in sub-section (1), in the proviso, for the words “Provided that”, the following shall be substituted, namely:— “Provided that… Read More »
Section 94 of Finance Act 2018 [Section 94 of Finance Act 2018 deals with Amendment of section 124 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 124 94 . In the Customs Act, in section 124, after the proviso, the following proviso shall be inserted, namely:— “Provided further that notwithstanding issue of notice under this section,… Read More »
Section 93 of Finance Act 2018 [Section 93 of Finance Act 2018 deals with Amendment of section 122 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 122 93 . In the Customs Act, in section 122, for clauses (b) and (c), the following clause shall be substituted, namely:— “(b) up to such limit, by such… Read More »
Section 92 of Finance Act 2018 [Section 92 of Finance Act 2018 deals with Amendment of section 110 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 110 92 . In the Customs Act, in section 110, in sub-section (2), for the proviso, the following provisos shall be substituted, namely:— “Provided that the Principal Commissioner of Customs… Read More »
Section 91 of Finance Act 2018 [Section 91 of Finance Act 2018 deals with Insertion of new section 109A and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 109A 91 . In the Customs Act, after section 109, the following section shall be inserted, namely:— ‘109A. Power to undertake controlled delivery.—Notwithstanding anything contained in this Act,… Read More »
Section 76 of Finance Act 2018 [Section 76 of Finance Act 2018 deals with Amendment of section 46 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 46 76. In the Customs Act, in section 46,— (i) in sub-section (1),— (a) after the word “electronically”, at both the places where it occurs, the words “on the… Read More »
Section 75 of Finance Act 2018 [Section 75 of Finance Act 2018 deals with Amendment of section 45 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 45 75. In the Customs Act, in section 45, in sub-section (2), in clause (b), after the words “proper officer”, the words “or in such manner as may be… Read More »
Section 74 of Finance Act 2018 [Section 74 of Finance Act 2018 deals with Amendment of section 41 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 41 74 . In the Customs Act, in section 41, in sub-section (1),— (i) after the words “export goods”, the words “or imported goods” shall be inserted; (ii) for… Read More »
Section 73 of Finance Act 2018 [Section 73 of Finance Act 2018 deals with Amendment of section 30 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 30 73 . In the Customs Act, in section 30, in sub-section (1),— (i) after the words “imported goods”, the words “or export goods” shall be inserted; (ii) for… Read More »