Finance Act 2016 amends Customs Act Section 65, changing approval authority and removing fee requirement for actions.
Section 65 of the Customs Act has been amended by the Finance Act, 2016. In sub-section (1), the requirement for "sanction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs" has been replaced with "permission of the Principal Commissioner of Customs or Commissioner of Customs." The amendment maintains that actions are subject to specified conditions but omits the previous requirement for payment of fees.
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