Central Government Enforces Sections 135, 128, and 131 of Finance Act, 2023 with New Customs Notification /2023.

The Central Government, exercising its powers under the Finance Act, 2023, has issued Notification No. 21/2023-Customs (N.T.) to enforce certain provisions. Effective March 31, 2023, clauses (a) and (b) of Section 135 will be enacted. Additionally, Sections 128 and 131 will come into effect on April 1, 2023. This notification, issued by the Ministry of Finance's Department of Revenue, outlines the specific dates for the implementation of these sections under the Finance Act, 2023.

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