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Amendment of section 28DA.
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....) (hereinafter referred to as the Customs Act), in section 28 DA,-- (a) in sub-section (2) and clauses (ii), (iii) and (iv) of sub-section (10), for the word "certificate", the word "proof" shall be ....
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....or clause (c), the following clause shall be substituted, namely:-- '(c) "Issuing Authority" means an authority or person designated for the purposes of issuing proof of origin under a trade agreeme....
TaxTMI
TaxTMI