Section 78 - Amendment of section 27A - Finance Act, 2000

CHAPTER IV INDIRECT TAXES Customs 78. Amendment of section 27A In the Customs Act, 1962, (52 of 1962) (hereinafter referred to as the Customs Act), in section 27A, for the words by the Board , the words by the Central Government, by notification in the Official Gazette, shall be substituted.