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Section85
The Finance Act, 2014

Amendment of section 127L

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance Cited by 1 provision

Section 85 of the Finance Act, 2014 deals with amendment of section 127L. Amendment of section 127L 85. In the Customs Act, in section 127L, in sub-section (1), in clause (i), the following Explanation shall be inserted, namely:— "Explanation.—In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.

Amendment of section 127L

85. In the Customs Act, in section 127L, in sub-section (1), in clause (i), the following Explanation shall be inserted, namely:—

"Explanation.—In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.".

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Section 85, The Finance Act, 2014 (Act 25 of 2014).

Cross-references

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

Referred to by 1

  1. s. 118 Amendment of Act 18 of 2005

Questions about Section 85

What does Section 85 of the Finance Act deal with?

Section 85 of the Finance Act is headed "Amendment of section 127L". Amendment of section 127L 85. In the Customs Act, in section 127L, in sub-section (1), in clause (i), the following Explanation shall be inserted, namely:— "Explanation.—In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.

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 2014 85, section 85 Finance Act 2014, 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?

1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. 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.