Section 77 of Finance Act 2018 : Amendment of section 47 Customs Act

By | April 1, 2018
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(Last Updated On: April 18, 2018)

Section 77 of Finance Act 2018

[Section 77 of Finance Act 2018 deals with Amendment of section 47 and is covered in CHAPTER IV INDIRECT TAXES]

Amendment of section 47

77 . In the Customs Act, in section 47, in sub-section (1), in the proviso, for the words “Provided that”, the following shall be substituted, namely:—

“Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:

Provided further that”.

Finance Act 2018 : Assented by President : Download Print Notification


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