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        F. Acts / Amendment Acts

        Section 83 - Amendment of section 47

        Finance Act, 2000
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Customs interest rate authority shifted to Central Government; applicable rate range increased and notified in Official Gazette. Amendment to section 47 substitutes the existing sub-section wording so that the applicable interest rate shall be fixed by the Central Government by notification in the Official Gazette, and the permissible annual rate range is increased by replacing the prior lower and upper bounds with higher minimum and maximum bounds.
                          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.

                                Customs interest rate authority shifted to Central Government; applicable rate range increased and notified in Official Gazette.

                                Amendment to section 47 substitutes the existing sub-section wording so that the applicable interest rate shall be fixed by the Central Government by notification in the Official Gazette, and the permissible annual rate range is increased by replacing the prior lower and upper bounds with higher minimum and maximum bounds.


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