Section 88 of Finance Act 2018 : Amendment of section 83 Customs Act

By | April 1, 2018
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(Last Updated On: April 19, 2018)

Section 88 of Finance Act 2018

[Section 88 of Finance Act 2018 deals with Amendment of section 83 and is covered in CHAPTER IV INDIRECT TAXES]

Amendment of section 83

88. In the Customs Act, in section 83,—

(a)for the word “post”, wherever it occurs, the words “post or courier” shall be substituted;
(b)for the words “postal authorities” at both the places where they occur, the words “postal authorities or the authorised courier” shall be substituted.

Finance Act 2018 : Assented by President : Download Print Notification


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