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        Bills

        Clause 114 - Amendment of section 2.

        Finance Bill, 2012
        Chapter IV - Part 1
        Indirect Taxes - Customs

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        Definition of customs airport expanded to include air freight stations; amendment effective on presidential assent. Clause 114 amends clause (10) of section 2 of the Customs Act by inserting 'and includes a place appointed under clause (aa) of that section to be an air freight station' after the words 'to be a customs airport', thereby including appointed air freight stations within the statutory definition of customs airport; the amendment takes effect from the date the Bill receives presidential assent.
                          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.

                                Definition of customs airport expanded to include air freight stations; amendment effective on presidential assent.

                                Clause 114 amends clause (10) of section 2 of the Customs Act by inserting "and includes a place appointed under clause (aa) of that section to be an air freight station" after the words "to be a customs airport", thereby including appointed air freight stations within the statutory definition of customs airport; the amendment takes effect from the date the Bill receives presidential assent.


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