Tag Archives: Section 91 of Finance Act 2018 : Insertion of new section 109A Customs Act

Section 91 of Finance Act 2018 : Insertion of new section 109A Customs Act

By | April 1, 2018

Section 91 of Finance Act 2018 [Section 91 of Finance Act 2018 deals with Insertion of new section 109A and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 109A 91 . In the Customs Act, after section 109, the following section shall be inserted, namely:— ‘109A. Power to undertake controlled delivery.—Notwithstanding anything contained in this Act,… Read More »