https://www.taxtmi.com/acts?id=31239 The amendment substitutes the words in section 142A of the Customs Act to include the Insolvency and Bankruptcy Code, 2016 alongside the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002, thereby expanding the external statutes expressly recognised for purposes of section 142A to encompass insolvency law consequences. en-us Tue, 02 Jan 2018 18:11:08 +0530 Tue, 02 Jan 2018 18:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31239 The amendment substitutes the words in section 142A of the Customs Act to include the Insolvency and Bankruptcy Code, 2016 alongside the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002, thereby expanding the external statutes expressly recognised for purposes of section 142A to encompass insolvency law consequences. Act-Rules IBC Tue, 02 Jan 2018 18:11:08 +0530 https://www.taxtmi.com/acts?id=31239