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          <h1>Amendment to Section 28H of Customs Act: New Provisions on Tax Notifications and Authorized Representation Added.</h1> The amendment to section 28H of the Customs Act, as per the Finance Act, 2018, modifies sub-section (2) by replacing clause (d) to include the applicability of notifications regarding taxes or duties under this Act, the Customs Tariff Act, or any other law in force, similar to customs duty. It adds clause (f) for any matters specified by the Central Government. Additionally, a new sub-section (5) is introduced, allowing applicants to be represented by an authorized resident of India, with 'resident' defined according to the Income-tax Act, 1961.

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