Customs information furnishing rules commence from 1 January 2018 under the Customs Act framework. The Customs (Furnishing of Information) Rules, 2017 are framed under section 108A read with section 156 of the Customs Act, 1962. The rules are given a short title and commence on 1 January 2018, marking the effective date for the customs information-furnishing framework.
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Provisions expressly mentioned in the judgment/order text.
Customs information furnishing rules commence from 1 January 2018 under the Customs Act framework.
The Customs (Furnishing of Information) Rules, 2017 are framed under section 108A read with section 156 of the Customs Act, 1962. The rules are given a short title and commence on 1 January 2018, marking the effective date for the customs information-furnishing framework.
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