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        Clause 112 - Amendment of section 156.

        Finance Bill, 2020
        Customs

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        Rule-making power expanded to prescribe form, time limits, manner and conditions for Chapter VAA implementation. The amendment authorises the Central Government under section 156(2) to make rules for Chapter VAA, specifying the form, time limit, manner, circumstances, conditions, restrictions and other matters necessary to carry out the provisions of Chapter VAA, thereby providing a delegated legislation mechanism to set procedural and substantive parameters for implementation and compliance under the Customs Act.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Rule-making power expanded to prescribe form, time limits, manner and conditions for Chapter VAA implementation.

                              The amendment authorises the Central Government under section 156(2) to make rules for Chapter VAA, specifying the form, time limit, manner, circumstances, conditions, restrictions and other matters necessary to carry out the provisions of Chapter VAA, thereby providing a delegated legislation mechanism to set procedural and substantive parameters for implementation and compliance under the Customs Act.


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