Section 79 of Finance Act 2018 [Section 79 of Finance Act 2018 deals with Amendment of section 51 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 51 79 . In the Customs Act, in section 51, in sub-section (1), in the proviso, for the words “Provided that”, the following shall be substituted, namely:— “Provided that such… Read More »
Section 78 of Finance Act 2018 [Section 78 of Finance Act 2018 deals with Amendment of section 50 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 50 78 . In the Customs Act, in section 50,— (i) in sub-section (1),— (a) after the word “electronically”, at both the places where it occurs, the words “on… Read More »
Section 77 of Finance Act 2018 [Section 77 of Finance Act 2018 deals with Amendment of section 47 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 47 77 . In the Customs Act, in section 47, in sub-section (1), in the proviso, for the words “Provided that”, the following shall be substituted, namely:— “Provided that such order… Read More »
Section 97 of Finance Act 2018 [Section 97 of Finance Act 2018 deals with Insertion of new section 143AA and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 143AA 97 . In the Customs Act, after section 143, the following section shall be inserted, namely:— “143AA. Power to simplify or provide different procedure, etc., to facilitate… Read More »
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 »