Section 134 - Amendment of sections 9, 9A and 9C. - Finance Act, 2023

Customs tariff Amendment of sections 9, 9A and 9C. 134 . In the Customs Tariff Act, 1975 (51 of 1975), (hereinafter referred to as the Customs Tariff Act), with effect from the 1st day of January, 1995, (i) in section 9, (a) in sub-section (6), in the first proviso, for the words in a review , the words on consideration of a review shall be substituted; (b) in sub-section (7), the words and determined shall be omitted; (ii) in section 9A, (a) in sub-section (5), in the first proviso, for the words in a review , the words on consideration of a review shall be substituted; (b) in sub-section (6), the words and determined shall be omitted; (iii) in section 9C, (a) in sub-section (1), the words order of shall be omitted; (b) in sub-section (2), for the word order , the words determination or review shall be substituted; (c) in sub-section (3), for the word order , the words determination or review shall be substituted; (d) after sub-section (5), the following Explanation shall be inserted, namely: Explanation. For the purposes of this section, determination or review means the determination or review done in such manner as may be specified in the rules made under sections 8B, 9, 9A and 9B. .