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        F. Acts / Amendment Acts

        Section 79 - Amendment of section 115

        Finance Act, 1988
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Amendment omits rule-specified precautions language in section 115, changing compliance obligations under customs law for affected persons. The amendment deletes the opening-paragraph language in subsection (2) of section 115 requiring that each person 'had taken all such precautions against such use as are for the time being specified in the rules,' thereby removing the statutory requirement to show compliance by adhering to rule-specified precautions.
                        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 omits rule-specified precautions language in section 115, changing compliance obligations under customs law for affected persons.

                            The amendment deletes the opening-paragraph language in subsection (2) of section 115 requiring that each person "had taken all such precautions against such use as are for the time being specified in the rules," thereby removing the statutory requirement to show compliance by adhering to rule-specified precautions.


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