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        Bills

        Clause 89 - Amendment of section 28E.

        Finance Bill, 2022
        Customs

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        Amendment to section 28E removes the Explanation on joint venture in India and omits clause (h). The proposal amends the Customs Act by deleting two textual elements of section 28E: the Explanation to clause (c) concerning the expression joint venture in India, and clause (h) in its entirety, thereby removing those existing definitional and operative provisions.
                          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.

                                Amendment to section 28E removes the Explanation on joint venture in India and omits clause (h).

                                The proposal amends the Customs Act by deleting two textual elements of section 28E: the Explanation to clause (c) concerning the expression joint venture in India, and clause (h) in its entirety, thereby removing those existing definitional and operative provisions.


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