Omission of statutory provision removes a customs Act section, altering the applicable customs regulatory framework under the Finance Act. The Finance Act, 2007 omits section 127MA of the Customs Act, removing that provision from the customs legislative framework and altering the applicable body of indirect tax and customs rules from the statute's stated commencement.
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Provisions expressly mentioned in the judgment/order text.
Omission of statutory provision removes a customs Act section, altering the applicable customs regulatory framework under the Finance Act.
The Finance Act, 2007 omits section 127MA of the Customs Act, removing that provision from the customs legislative framework and altering the applicable body of indirect tax and customs rules from the statute's stated commencement.
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