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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2010: Customs Act Changes; Sect. 127B, 127C, 127L Amended; Customs Duty on Energy Adjusted</h1> The Finance Act, 2010 proposes several amendments to the Customs Act. Clause 57 modifies section 127B, replacing specific exclusions with broader language. Clause 58 amends section 127C, allowing the Settlement Commission to extend certain periods by up to three months. Clause 59 revises section 127L, enabling assessees to apply for settlements except in specified cases. Clause 60 retrospectively amends notifications to increase customs duty from nil to 16% on electrical energy moved from Special Economic Zones to Domestic Tariff Areas, while exempting such energy from a 4% Special Countervailing Duty.
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