Section132
The Finance Act, 2016

Amendment of section 68

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 4 provisions

Section 132 of the Finance Act, 2016 deals with amendment of section 68. Amendment of section 68 132. In the Customs Act, in section 68,— (i) | in the opening paragraph, for the words "The importer of any warehoused goods may clear them", the words "Any warehoused goods may be cleared from the warehouse" shall be substituted; The Act was enacted on 27 Jun 2016.

Amendment of section 68

132. In the Customs Act, in section 68,—

(i)in the opening paragraph, for the words "The importer of any warehoused goods may clear them", the words "Any warehoused goods may be cleared from the warehouse" shall be substituted;
(ii)for clause (b), the following clause shall be substituted, namely:—
"(b) the import duty, interest, fine and penalties payable in respect of such goods have been paid; and";
(iii)in the first proviso, the words "rent, interest, other charges and" shall be omitted.
Section 132, The Finance Act, 2016.

Cross-references

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

Questions about Section 132

What does Section 132 of the Finance Act deal with?

Section 132 of the Finance Act is headed "Amendment of section 68". Amendment of section 68 132. In the Customs Act, in section 68,— (i) | in the opening paragraph, for the words "The importer of any warehoused goods may clear them", the words "Any warehoused goods may be cleared from the warehouse" shall be substituted;

How do I find court cases under Section 132 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 132, section 132 Finance Act 2016, section 132 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 132 of the Finance Act, and has it changed?

Its own text turns on section 68 (Amendment of section 143), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.

When was Section 132 of the Finance Act enacted?

Section 132 of the Finance Act, cited as Finance Act 2016 132, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

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