AMENDMENTS TO THE CUSTOMS ACT, 1962

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..... that is levied under Section 124 of the Finance Act, 2021. (c) "Road and Infrastructure Cess (RIC)" means an additional duty of customs that is levied under Section 111 of the Finance Act, 2018. (d) "Health Cess" means a duty of customs that is levied under Section 141 of the Finance Act, 2020. (e) "Social Welfare Surcharge (SWS)" means a duty of customs that is levied under Section 110 of .....

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..... ng and other operations [101] in relation to a class of goods that shall not be permitted in a warehouse. 3. Section 143AA of the Customs Act is being amended by substituting the expression "a class of importers or exporters" with "a class of importers or exporters or any other persons" for the purpose of facilitating trade. [102] 4. Clause (m) of sub-section (2) of section 157 of the Custo .....

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