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        F. Acts / Amendment Acts

        Section 90 - Amendment of section 5.

        Finance Act, 2021
        Customs

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        Reference amendment in Customs Act expands cited provisions to include subsection (1D) of section 110. Amendment to section 5(3) of the Customs Act substitutes the reference 'Chapter XV and section 108' with 'Chapter XV, section 108 and sub section (1D) of section 110,' thereby expanding the statutory provisions incorporated by reference through a textual substitution in sub section (3).
                          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.

                                Reference amendment in Customs Act expands cited provisions to include subsection (1D) of section 110.

                                Amendment to section 5(3) of the Customs Act substitutes the reference "Chapter XV and section 108" with "Chapter XV, section 108 and sub section (1D) of section 110," thereby expanding the statutory provisions incorporated by reference through a textual substitution in sub section (3).


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