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        F. Acts / Amendment Acts

        Section 78 - Amendment of section 12

        Finance (No. 2) Act, 1996
        EXCISE

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        Amendment of Section 12 updates the cross reference to the Customs Act, replacing the Sea Customs Act reference. Amendment updates the statutory cross reference in section 12 of the Central Excises Act by substituting the prior reference to the Sea Customs Act with a reference to the Customs Act, aligning the excise provision with the operative customs enactment.
                          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 of Section 12 updates the cross reference to the Customs Act, replacing the Sea Customs Act reference.

                                Amendment updates the statutory cross reference in section 12 of the Central Excises Act by substituting the prior reference to the Sea Customs Act with a reference to the Customs Act, aligning the excise provision with the operative customs enactment.


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