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 the words “the prescribed form”, the words “such form and manner as may be prescribed” shall be substituted. |
Finance Act 2018 : Assented by President : Download Print Notification