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