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        F. Acts / Amendment Acts

        Section 105 - Amendment of section 47

        Finance Act, 1999
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Time limit for customs compliance shortened to two days excluding holidays, amending section 47 procedural timeframe. Amendment narrows the prescribed compliance period in section 47 of the Customs Act by altering sub-section (2), replacing the former seven day requirement with the words 'within two days, excluding holidays,' thereby modifying the statutory deadline in that sub section.
                          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.

                                Time limit for customs compliance shortened to two days excluding holidays, amending section 47 procedural timeframe.

                                Amendment narrows the prescribed compliance period in section 47 of the Customs Act by altering sub-section (2), replacing the former seven day requirement with the words "within two days, excluding holidays," thereby modifying the statutory deadline in that sub section.


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