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        F. Acts / Amendment Acts

        Section 96 - Amendment of section 137

        Finance Act, 2022
        Customs

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        Inclusion of an additional referenced provision expands the scope of Customs Act references under section 137. Finance Act, 2022 amends section 137(1) of the Customs Act by inserting the words, figures and letters 'or section 135AA' immediately after 'or section 135A', thereby broadening the statutory cross references in section 137(1) to include section 135AA as an additional applicable provision.
                          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.

                                Inclusion of an additional referenced provision expands the scope of Customs Act references under section 137.

                                Finance Act, 2022 amends section 137(1) of the Customs Act by inserting the words, figures and letters "or section 135AA" immediately after "or section 135A", thereby broadening the statutory cross references in section 137(1) to include section 135AA as an additional applicable provision.


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