eCourtsIndia
IndiaCode Laws
Section92
The Finance Act, 2017

Amendment of section 27

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 92 of the Finance Act, 2017 deals with amendment of section 27. 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— ( The Act was enacted on 17 Apr 2017.

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.".
Section 92, The Finance Act, 2017.

Cross-references

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

This section refers to

  1. s. 27 Amendment of section 54EC

Questions about Section 92

What does Section 92 of the Finance Act deal with?

Section 92 of the Finance Act is headed "Amendment of section 27". 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— (

How do I find court cases under Section 92 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 2017 92, section 92 Finance Act 2017, section 92 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 92 of the Finance Act, and has it changed?

Its own text turns on section 27 (Amendment of section 54EC), so none of them can safely be read on its own.

When was Section 92 of the Finance Act enacted?

Section 92 of the Finance Act, cited as Finance Act 2017 92, was enacted on 17 Apr 2017. 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.