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        F. Acts / Amendment Acts

        Section 46 - Amendment of section 2

        Finance Act, 1983
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Definition of customs port expanded to include inland container depots, extending customs jurisdiction and facility designation. Amendment expands the statutory definition in clause (12) by inserting words after 'a customs port' to expressly include a place appointed under clause (aa) as an inland container depot, thereby bringing such appointed places within the scope of the term for customs law purposes.
                          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.

                                Definition of customs port expanded to include inland container depots, extending customs jurisdiction and facility designation.

                                Amendment expands the statutory definition in clause (12) by inserting words after "a customs port" to expressly include a place appointed under clause (aa) as an inland container depot, thereby bringing such appointed places within the scope of the term for customs law purposes.


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