Section 83 of Finance Act 2018
[Section 83 of Finance Act 2018 deals with Amendment of section 68 and is covered in CHAPTER IV INDIRECT TAXES]
Amendment of section 68
83 . In the Customs Act, in section 68,—
(a) | in the first proviso, for the words “Provided that”, the following shall be substituted, namely:— | |
“Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: | ||
Provided further that”; | ||
(b) | in the second proviso, for the words “Provided further that”, the words “Provided also that” shall be substituted. |
Finance Act 2018 : Assented by President : Download Print Notification