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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Customs Act Section 75A Amended: Period Changed from Two Months to One Month, Proviso Removed, Impacting Indirect Tax Rules.</h1> Section 75A of the Customs Act has been amended by the Finance Act, 2003. In sub-section (1), the period mentioned as 'two months' has been changed to 'one month.' Additionally, the proviso in this section has been removed. These changes pertain to the statutory provisions governing indirect tax regulations.