# The Finance Act, 2013, Section 68: Amendment of section 28E

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/68/

## Text

Amendment of section 28E. 68. In section 28E of the Customs Act, for clause (a), the following clause shall be substituted, namely:— '(a) "activity" means import or export and includes any new business of import or export proposed to be undertaken by the existing importer or exporter, as the case may be;'. © Copyright. Taxmann Publications Pvt. Ltd.

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