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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. Here it shows just a few of many results. To view list of all cases mentioning this section, Visit here

          Provisions expressly mentioned in the judgment/order text.

          <h1>Amendments to Customs Act: Section 127B revised; filing requirements updated, and Section 28AB reference changed to 28AA.</h1> The Finance (No. 2) Act, 2014, amends Section 127B of the Customs Act. The amendment revises sub-section (1) by replacing clause (a) to specify that an applicant must have filed relevant import or export documents and received a show cause notice from the proper officer. Additionally, in clause (c), the reference to 'section 28AB' is changed to 'section 28AA.' Furthermore, sub-section (2) is omitted entirely. These changes pertain to procedural requirements and references within the Customs Act related to indirect taxes.

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