Section 56 of Finance Act 2018
[Section 56 of Finance Act 2018 deals with Substitution of references to certain expressions by certain other expressions and is covered in CHAPTER IV INDIRECT TAXES]
Customs
Substitution of references to certain expressions by certain other expressions
56. Throughout the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), for the words “import manifest” and “export manifest”, wherever they occur, the words “arrival manifest or import manifest” and “departure manifest or export manifest” shall, respectively, be substituted, and such other consequential amendments as the rules of grammar may require shall also be made.