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Statutory Provisions

Home Acts & Rules Bill Bills FINANCE BILL, 2018 Chapters List Customs This

Clause 55 - Amendment of section 1. - FINANCE BILL, 2018

FINANCE BILL, 2018
Customs
  • Contents

55. Amendment of section 1.

In the Customs Act, in section 1, in sub-section (2), after the word “India”, the words “and, save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person” shall be inserted.

 



 

Notes on Clauses:

Clause 55 of the Bill seeks to amend section 1 of the Customs Act so as to expand the scope of the said Act and make it applicable to a person who commits any offence or makes any contravention thereunder outside India.

 
 
 
 

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