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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Act Section 30 Amended: 'Export Goods' Added, Documentation Flexibility Enhanced by Finance Act 2018.</h1> Section 30 of the Customs Act has been amended to include 'export goods' alongside 'imported goods' in sub-section (1). Additionally, the phrase 'the prescribed form' has been replaced with 'such form and manner as may be prescribed,' allowing for more flexibility in the form and manner of documentation required under this section. These amendments were enacted as part of the Finance Act, 2018, focusing on indirect taxes related to customs.
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