Clause 114 - Amendment of section 2. - FINANCE BILL, 2012

CHAPTER IV

INDIRECT TAXES

Customs

Amendment of section 2.

114. In the Customs Act, 1962 Act of (52 of 1962) (hereinafter referred to as the Customs Act), in section 2, in clause (10), after the words “to be a customs airport”, the words, brackets and letters “and includes a place appointed under clause (aa) of that section to be an air freight station” shall be inserted.

 

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Notes on Clauses:

Clause 114 of the Bill seeks to amend clause (10) of section 2 of the Customs Act so as to modify the definition of “customs airport”.

This amendment will take effect from the date on which this Bill receives the assent of the President.