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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Act Section 28BA Updated: References to Sections 28AAA and 28B Added per Finance Act, 2012 Amendments.</h1> Section 28BA of the Customs Act has been amended to include references to section 28AAA alongside section 28B. Specifically, in sub-section (1), the text now reads 'or section 28AAA or section 28B' instead of just 'or section 28B.' Additionally, the phrase 'or sub-section (3) of section 28AAA or sub-section (2) of section 28B' replaces 'or sub-section (2) of section 28B.' These changes were enacted as part of the Finance Act, 2012, to update the statutory framework within the Customs Act.
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