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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 78 of Finance Act 1996 updates Central Excises Act by replacing Sea Customs Act with Customs Act 1962.</h1> Section 78 of the Finance (No. 2) Act, 1996, amends section 12 of the Central Excises Act. It replaces the reference to the 'Sea Customs Act, 1878 (8 of 1878)' with 'Customs Act, 1962 (52 of 1962).' This modification updates the legal reference in the Central Excises Act to align with the more current Customs Act, reflecting changes in statutory provisions related to excise and customs regulations.