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Clause 105 - Amendment of section 11. - FINANCE BILL, 2020

FINANCE BILL, 2020
Customs
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CHAPTER IV

INDIRECT TAXES

Customs

Amendment of section 11.

105. In section 11 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in sub-section (2), in clause (f), for the words “gold or silver”, the words “gold, silver or any other goods” shall be substituted.

 



 

Notes on Clauses:

Clause 105 seeks to amend clause (f) of sub-section (2) of section 11 of the Customs Act so as to include any other goods along with gold or silver to enable the Central Government to prohibit either absolutely or conditionally the import or export of such goods to prevent injury to the economy on account of uncontrolled import or export of such goods.

 
 
 
 
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