# The Finance Act, 2017, Section 92: Amendment of section 27

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/92/

## Text

Amendment of section 27 92. In the Customs Act, in section 27, in sub-section (2), in the first proviso, after clause (f), the following clause shall be inserted, namely:— "(g) the duty paid in excess by the importer before an order permitting clearance of goods for home consumption is made where— (i) | such excess payment of duty is evident from the bill of entry in the case of self-assessed bill of entry; or (ii) | the duty actually payable is reflected in the reassessed bill of entry in the case of reassessment.".

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