Section 57 of Finance Act 2018
[Section 57 of Finance Act 2018 deals with Amendment of section 1 and is covered in CHAPTER IV INDIRECT TAXES]
Amendment of section 1
57. In the Customs Act, in section 1, in sub-section (2), after the word “India”, the words “and, save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person” shall be inserted.