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        F. Acts / Amendment Acts

        Section 61 - Amendment of section 28AA

        Finance (No. 2) Act, 1996
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Application of section 28AA is now qualified by section 28AB, limiting its operation under Customs law. Amendment inserts a subject-to qualification into the opening paragraph of section 28AA, substituting the words 'Subject to the provisions contained in section 28AB, where a person' for the former opening words so that the operation of section 28AA is expressly made subject to the provisions of section 28AB.
                          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.

                                Application of section 28AA is now qualified by section 28AB, limiting its operation under Customs law.

                                Amendment inserts a subject-to qualification into the opening paragraph of section 28AA, substituting the words "Subject to the provisions contained in section 28AB, where a person" for the former opening words so that the operation of section 28AA is expressly made subject to the provisions of section 28AB.


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