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        F. Acts / Amendment Acts

        Section 120 - Amendment of section 28AA

        Finance Act, 2002
        Chapter IV
        INDIRECT TAXES

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        Customs rate amendment reduces specified surcharge, lowering the prescribed percentage under section 28AA of Customs Act. The amendment replaces the wording in section 28AA of the Customs Act substituting the words 'eighteen per cent.' with the words 'ten per cent.', effecting a direct textual reduction of the prescribed rate in that provision.
                          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 rate amendment reduces specified surcharge, lowering the prescribed percentage under section 28AA of Customs Act.

                                The amendment replaces the wording in section 28AA of the Customs Act substituting the words "eighteen per cent." with the words "ten per cent.", effecting a direct textual reduction of the prescribed rate in that provision.


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