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        F. Acts / Amendment Acts

        Section 53 - Amendment of section 20

        Finance Act, 1995
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Amendment to section 20 removes provisos and Explanations, altering the interpretative text of the Customs Act. The Finance Act, 1995 amends the Customs Act by directing that the provisos and the Explanations in section 20 be omitted, thereby removing those subordinate clauses from the statutory text and changing the language available for interpretation and application.
                        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 to section 20 removes provisos and Explanations, altering the interpretative text of the Customs Act.

                              The Finance Act, 1995 amends the Customs Act by directing that the provisos and the Explanations in section 20 be omitted, thereby removing those subordinate clauses from the statutory text and changing the language available for interpretation and application.


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