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of <h1>Finance Bill 2018 proposes amending section 74 of Customs Act to update references after section 82's omission.</h1> Clause 83 of the Finance Bill, 2018 proposes an amendment to section 74 of the Customs Act. It aims to replace the reference to 'section 82' in clause (iii) of sub-section (1) with 'clause (a) of section 84.' This change is necessary because section 82 was previously omitted by section 104 of the Finance Act, 2017. The amendment ensures the statutory language aligns with the current structure of the Customs Act.
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