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        F. Acts / Amendment Acts

        Section 102 - Amendment of section 143AA.

        Finance (No. 2) Act, 2024
        Customs

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        Scope expansion: section 143AA now includes other persons, extending applicability beyond importers or exporters under Customs law The Customs Act amendment inserts the words 'or any other persons,' after 'importers or exporters' in section 143AA, thereby broadening that provision's statutory reach to include additional persons beyond importers and exporters who may be subject to the obligations, powers, or consequences set out in section 143AA.
                        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.

                              Scope expansion: section 143AA now includes other persons, extending applicability beyond importers or exporters under Customs law

                              The Customs Act amendment inserts the words "or any other persons," after "importers or exporters" in section 143AA, thereby broadening that provision's statutory reach to include additional persons beyond importers and exporters who may be subject to the obligations, powers, or consequences set out in section 143AA.


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