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        Bills

        Clause 81 - Amendment of section 5.

        Finance Bill, 2021
        Customs

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        Powers of Commissioner (Appeals) clarified to expressly include Chapter XV, section 108 and the specified subsection of section 110. Clause 81 amends section 5(3) of the Customs Act by replacing the cross reference 'Chapter XV and section 108' with 'Chapter XV, section 108 and sub section (1D) of section 110', thereby expressly bringing that sub section within the powers attributed to the Commissioner (Appeals).
                          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.

                                Powers of Commissioner (Appeals) clarified to expressly include Chapter XV, section 108 and the specified subsection of section 110.

                                Clause 81 amends section 5(3) of the Customs Act by replacing the cross reference "Chapter XV and section 108" with "Chapter XV, section 108 and sub section (1D) of section 110", thereby expressly bringing that sub section within the powers attributed to the Commissioner (Appeals).


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