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<h1>Finance Bill 2022: Proposed Amendments to Section 28E of the Customs Act Remove Key Clauses on Joint Ventures</h1> Clause 89 of the Finance Bill, 2022 proposes amendments to section 28E of the Customs Act. Specifically, it aims to remove the Explanation in clause (c), which pertains to the term 'joint venture in India,' and to eliminate clause (h) entirely. These changes are part of the statutory provisions outlined in the Customs legislation.