{"act":{"id":"finance-act-2018","short_title":"The Finance Act, 2018","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2018-2019.","act_number":"13","act_year":2018,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":227,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2018/"},"unit":"section","section":{"number":"56","heading":"Substitution of references to certain expressions by certain other expressions","text":"CHAPTER IV INDIRECT TAXES Customs Substitution of references to certain expressions by certain other expressions 56. Throughout the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), for the words \"import manifest\" and \"export manifest\", wherever they occur, the words \"arrival manifest or import manifest\" and \"departure manifest or export manifest\" shall, respectively, be substituted, and such other consequential amendments as the rules of grammar may require shall also be made.","html":"<p>CHAPTER IV</p><p><b>INDIRECT TAXES</b></p><p><i><b>Customs</b></i></p><p><b>Substitution of references to certain expressions by certain other expressions</b></p><p><b>56. </b>Throughout the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), for the words \"import manifest\" and \"export manifest\", wherever they occur, the words \"arrival manifest or import manifest\" and \"departure manifest or export manifest\" shall, respectively, be substituted, and such other consequential amendments as the rules of grammar may require shall also be made.</p>","words":75,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/56/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}