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of <h1>Finance Ministry Updates Customs Notifications: Clause 115 References Replaced with Section 124 under Finance Act, 2021.</h1> The Ministry of Finance, Department of Revenue, issued Notification No. 26/2021-Customs on April 8, 2021, to amend various customs notifications following the enactment of the Finance Act, 2021. The amendments involve substituting references to 'clause 115 of the Finance Bill, 2021' with 'section 124 of the Finance Act, 2021' in several existing notifications, including those dated September 11, 2007, August 13, 2008, May 30, 2009, June 30, 2018, and February 1, 2021. These changes are deemed necessary in the public interest and are executed under the authority of the Customs Act, 1962.
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