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of <h1>Finance Bill 2012 amends Customs Act's Section 47(2), mandating electronic customs duty payment for certain importers.</h1> Clause 118 of the Finance Bill, 2012 proposes an amendment to sub-section (2) of section 47 of the Customs Act. It introduces a new proviso allowing the Central Government to specify, via notification in the Official Gazette, certain classes of importers required to pay customs duty electronically. The amendment involves substituting specific phrases in the existing provisos to accommodate this change. This amendment will become effective upon receiving the President's assent.
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