Section 109 of Finance Act 2018
[Section 109 of Finance Act 2018 deals with Collection and payment of arrears of duties and is covered in CHAPTER V REPEAL AND SAVINGS OF CERTAIN ENACTMENTS]
Collection and payment of arrears of duties
109. Notwithstanding the repeal of the enactments specified in the Fifth Schedule, the proceeds of duties levied under the said enactments immediately preceding the date on which the Finance Bill, 2018 receives the assent of the President, shall,—
|(i)||if collected by the collecting agencies but not paid into the Reserve Bank of India; or|
|(ii)||if not collected by the collecting agencies,|
be paid, or collected and paid, as the case may be, into the Reserve Bank of India for being credited to the Consolidated Fund of India.