Section75
The Finance Act, 2013

Amendment of section 104

In force As on 06 Oct 2026

Ministry Finance Cited by 1 provision

Section 75 of the Finance Act, 2013 deals with amendment of section 104. Amendment of section 104. 75. In section 104 of the Customs Act, for sub-section (6),the following sub-sections shall be substituted, namely:— "(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 135 relating to— (a) | evasi

Amendment of section 104.

75. In section 104 of the Customs Act, for sub-section (6),the following sub-sections shall be substituted, namely:—

"(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 135 relating to—

(a)evasion or attempted evasion of duty exceeding fifty lakh rupees; or
(b)prohibited goods notified under section 11 which are also notified under sub-clause (C) of clause (i) of sub-section (1) of section 135; or
(c)import or export of any goods which have not been declared in accordance with the provisions of this Act and the market price of which exceeds one crore rupees; or
(d)fraudulently availing of or attempt to avail of drawback or any exemption from duty provided under this Act, if the amount of drawback or exemption from duty exceeds fifty lakh rupees,

shall be non-bailable.

(7) Save as otherwise provided in sub-section (6), all other offences under this Act shall be bailable.".

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Section 75, The Finance Act, 2013.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 75

What does Section 75 of the Finance Act deal with?

Section 75 of the Finance Act is headed "Amendment of section 104". Amendment of section 104. 75. In section 104 of the Customs Act, for sub-section (6),the following sub-sections shall be substituted, namely:— "(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 135 relating to— (a) | evasi

How do I find court cases under Section 75 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2013 75, section 75 Finance Act 2013, section 75 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 75 of the Finance Act, and has it changed?

Its own text turns on Customs Act 104 (Power to arrest), section 11 (Amendment of section 56), section 104 (Short title), section 135 (Amendment of Act 23 of 2004), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2013. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.