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        Bills

        Clause 131 - Amendment of section 71

        Finance Bill, 2016
        Chapter IV
        INDIRECT TAXES

        Customs

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        Export terminology change: replacing 're-exportation' with 'export' shifts the operative scope of the Customs provision. Amends the Customs Act by substituting the word re-exportation with the word export in section 71, thereby shifting the provision's textual scope to apply to exports rather than re-exportation.
                          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.

                                Export terminology change: replacing 're-exportation' with 'export' shifts the operative scope of the Customs provision.

                                Amends the Customs Act by substituting the word re-exportation with the word export in section 71, thereby shifting the provision's textual scope to apply to exports rather than re-exportation.


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