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        Clause 89 - Amendment of section 156

        Finance (No. 2) Bill, 2009
        Chapter IV
        INDIRECT TAXES

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        Compounding rules expanded to permit government to prescribe manner of compounding procedures under the Customs Act. The amendment substitutes 'for compounding' with 'for compounding and the manner of compounding,' thereby empowering the Central Government to make rules prescribing both compounding and the procedural manner of compounding under the Customs Act.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Compounding rules expanded to permit government to prescribe manner of compounding procedures under the Customs Act.

                                The amendment substitutes "for compounding" with "for compounding and the manner of compounding," thereby empowering the Central Government to make rules prescribing both compounding and the procedural manner of compounding under the Customs Act.


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