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        F. Acts / Amendment Acts

        Section 123 - Amendment of section 47

        Finance Act, 2002
        Chapter IV
        INDIRECT TAXES

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        Customs procedural timeframe change extends the permitted period and reduces the prescribed percentage rate under subsection (2). Amendment to the Customs Act substitutes the words 'five days' for the prior timeframe and replaces the previously specified percentage with 'ten per cent.' in subsection (2), thereby extending the statutory procedural period and reducing the prescribed percentage rate by literal substitution 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 procedural timeframe change extends the permitted period and reduces the prescribed percentage rate under subsection (2).

                                Amendment to the Customs Act substitutes the words "five days" for the prior timeframe and replaces the previously specified percentage with "ten per cent." in subsection (2), thereby extending the statutory procedural period and reducing the prescribed percentage rate by literal substitution in that provision.


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