Section 71 of Finance Act 2018

[Section 71 of Finance Act 2018 deals with Amendment of section 28L and is covered in CHAPTER IV INDIRECT TAXES]

Amendment of section 28L

71. In the Customs Act, in section 28L, for the word “Authority” wherever it occurs, the words “Authority or Appellate Authority” shall be substituted.

Finance Act 2018 : Assented by President : Download Print Notification