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Section85
The Finance Act, 2013

Amendment of notification issued under sub-section (1) of section 25 of Customs Act retrospectively

In force As on 11 Oct 2026

Ministry Finance Cited by 1 provision

Section 85 of the Finance Act, 2013 deals with amendment of notification issued under sub-section (1) of section 25 of Customs Act retrospectively. Amendment of notification issued under sub-section (1) of section 25 of Customs Act retrospectively.

Amendment of notification issued under sub-section (1) of section 25 of Customs Act retrospectively.

85. (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 153(E), dated the 1st March, 2011, issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the Second Schedule, on and from the date specified in column (3) of that Schedule.

(2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notification referred to in sub-section (1) with retrospective effect as if the Central Government had the power to amend the said notification under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) retrospectively, at all material times.

(3) The refund shall be made of all such duty of customs which has been collected but which would not have been so collected, had the notification referred to in sub-section (1), been in force at all material times.

(4) Notwithstanding anything contained in the Customs Act, 1962 (52 of 1962), an application for the claim of refund of duty of customs shall be made within six months from the date on which the Finance Bill, 2013 receives the assent of the President.

Explanation.—For the removal of doubts, it is hereby declared that the provisions of section 27 of the Customs Act, 1962 (52 of 1962), shall be applicable in case of refunds under this section.

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Section 85, The Finance Act, 2013.

Cross-references

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

This section refers to

  1. Customs Act s. 25 Power to grant exemption from duty

Referred to by 1

  1. s. The Second Schdule THE SECOND SCHEDULE

Questions about Section 85

What does Section 85 of the Finance Act deal with?

Section 85 of the Finance Act is headed "Amendment of notification issued under sub-section (1) of section 25 of Customs Act retrospectively". Amendment of notification issued under sub-section (1) of section 25 of Customs Act retrospectively.

How do I find court cases under Section 85 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 85, section 85 Finance Act 2013, section 85 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 85 of the Finance Act, and has it changed?

Its own text turns on Customs Act 25 (Power to grant exemption from duty), 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.