Section 105 - Amendment of section 7 - Finance Act, 2003

105. Amendment of section 7. - Section 7 of the Customs Act shall be numbered as sub-section (1) thereof, - (a) in sub-section (1) as so numbered, for the words "Central Government", the word "Board" shall be substituted; (b) after sub-section (1) as so numbered, the following sub-section shall be inserted, namely :- "(2) Every notification issued under this section and in force immediately before the commencement of the Finance Act, 2003 shall, on such commencement, be deemed to have been issued under the provisions of this section as amended by section 105 of the Finance Act, 2003 and shall continue to have the same force and effect after such commencement until it is amended, rescinded or superseded under the provisions of this section.".