{"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":"66","heading":"Amendment of section 28F","text":"Amendment of section 28F 66. In the Customs Act, in section 28F,— (i) | in sub-section (1),— (a) | in the opening paragraph, for the words \"the Authority for giving advance rulings for the purposes of this Act and the said Authority\", the words \"the Appellate Authority for deciding appeal under this Chapter and the said Appellate Authority\" shall be substituted; (b) | in the proviso, for the word \"Authority\", the words \"Appellate Authority\" shall be substituted; (ii) | after sub-section (2), the following sub-section shall be inserted, namely:— \"(3) On and from the date of appointment of the Customs Authority for Advance Rulings, every application and proceeding pending before the erstwhile Authority for Advance Rulings shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such appointment.\".","html":"<p><b>Amendment of section 28F</b></p><p><b>66</b>. In the Customs Act, in section 28F,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-section (1),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in the opening paragraph, for the words \"the Authority for giving advance rulings for the purposes of this Act and the said Authority\", the words \"the Appellate Authority for deciding appeal under this Chapter and the said Appellate Authority\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in the proviso, for the word \"Authority\", the words \"Appellate Authority\" shall be substituted;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>ii</i>)</td><td></td><td>after sub-section (2), the following sub-section shall be inserted, namely:<b>—</b></td></tr><tr><td></td><td></td><td>\"(<i>3</i>) On and from the date of appointment of the Customs Authority for Advance Rulings, every application and proceeding pending before the erstwhile Authority for Advance Rulings shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such appointment.\".</td></tr></table></div>","words":139,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/66/","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."}