Section130
The Finance Act, 2016

Substitution of new section for section 64

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section 130 of the Finance Act, 2016 deals with substitution of new section for section 64. Substitution of new section for section 64 130. The Act was enacted on 27 Jun 2016.

Substitution of new section for section 64

130. In the Customs Act, for section 64, the following section shall be substituted, namely:—

"64. Owner's right to deal with warehoused goods.— The owner of any warehoused goods may, after warehousing the same,—

(a)inspect the goods;
(b)deal with their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods;
(c)sort the goods; or
(d)show the goods for sale.".
Section 130, The Finance Act, 2016.

Cross-references

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

This section refers to

  1. s. 64 Amendment of section 119

Questions about Section 130

What does Section 130 of the Finance Act deal with?

Section 130 of the Finance Act is headed "Substitution of new section for section 64". Substitution of new section for section 64 130.

How do I find court cases under Section 130 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 2016 130, section 130 Finance Act 2016, section 130 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 130 of the Finance Act, and has it changed?

Its own text turns on section 64 (Amendment of section 119), so none of them can safely be read on its own.

When was Section 130 of the Finance Act enacted?

Section 130 of the Finance Act, cited as Finance Act 2016 130, was enacted on 27 Jun 2016. 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.