Amendment to Section 28 I removes the phrase 'by the Members', effecting a narrow textual deletion in customs law. The Finance Act, 2022 amends section 28-I of the Customs Act by omitting the words 'by the Members' from sub-section (7), effecting a narrow textual deletion to how subsection (7) is to be read and applied.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Section 28 I removes the phrase 'by the Members', effecting a narrow textual deletion in customs law.
The Finance Act, 2022 amends section 28-I of the Customs Act by omitting the words "by the Members" from sub-section (7), effecting a narrow textual deletion to how subsection (7) is to be read and applied.
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