Section 82 of Finance Act 2018 : Amendment of section 60 Customs Act

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

Section 82 of Finance Act 2018

[Section 82 of Finance Act 2018 deals with Amendment of section 60 and is covered in CHAPTER IV INDIRECT TAXES]

Amendment of section 60

82 . In the Customs Act, in section 60, in sub-section (1), the following proviso shall be inserted, 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.”.

Finance Act 2018 : Assented by President : Download Print Notification


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