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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2002 amends Section 14 of Customs Act: clarifies trade transaction criteria, updates authority and currency definitions.</h1> Section 14 of the Customs Act is amended by the Finance Act, 2002. In subsection (1), the criteria for international trade transactions are clarified to involve parties with no mutual business interest, with price as the sole consideration. In subsection (2), the term 'Central Government' is replaced with 'Board.' Subsection (3) also replaces 'Central Government' with 'Board' and redefines 'foreign currency' and 'Indian currency' according to the Foreign Exchange Management Act, 1999. These changes aim to refine the legal language and update references to relevant authorities and definitions.
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