Section 68 of Finance Act 2018
[Section 68 of Finance Act 2018 deals with Amendment of section 28-I and is covered in CHAPTER IV INDIRECT TAXES]
Amendment of section 28-I
68. In the Customs Act, in section 28-I, in sub-section (6), for the words “six months”, the words “three months” shall be substituted.
Finance Act 2018 : Assented by President : Download Print Notification