Section 83 of Finance Act 2018 : Amendment of section 68 Customs Act

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

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

 

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