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 »
Section 72 of Finance Act 2018 [Section 72 of Finance Act 2018 deals with Substitution of new section for section 28M and is covered in CHAPTER IV INDIRECT TAXES] Substitution of new section for section 28M 72. In the Customs Act, for section 28M, the following section shall be substituted, namely:— “28M. Procedure for Authority and Appellate Authority.—(1) The… Read More »
Section 71 of Finance Act 2018 [Section 71 of Finance Act 2018 deals with Amendment of section 28L and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 28L 71. In the Customs Act, in section 28L, for the word “Authority” wherever it occurs, the words “Authority or Appellate Authority” shall be substituted. Finance Act 2018 :… Read More »
Section 70 of Finance Act 2018 [Section 70 of Finance Act 2018 deals with Insertion of new section 28KA and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 28KA 70 . In the Customs Act, after section 28K, the following section shall be inserted with effect from such date as the Central Government may, by… Read More »