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Union of India - Section

Section 109 in Finance Act, 2020

109. Amendment of section 28AAA.

- In section 28AAA of the Customs Act, in sub-section (1), -
(a)for the words "by such person", the words "or any other law, or any scheme of the Central Government, for the time being in force, by such person" shall be substituted;
(b)after the words "the rules", the words "or regulations" shall be inserted;
(c)in Explanation 1, for the words "with respect to", the words, figures and letter "or duty credit issued under section 51B, with respect to" shall be substituted.