Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 12] [Section 2] [Entire Act] Union of India - Subsection Section 2(3A) in The Customs Act, 1962 (3A)[ "beneficial owner" means any person on whose behalf the goods are being imported or exported or who exercises effective control over the goods being imported or exported;] [Inserted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.]
