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 0] [Section 96(4)] [Section 96] [Entire Act] State of Kerala - Subsection Section 96(4)(b) in Kerala Goods and Services Tax Rules, 2017 (b)the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962 (Central Act 52 of 1962).