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Section66
The Finance Act, 2018

Amendment of section 28F

In force Act 13 of 2018 As on 11 Oct 2026

Act 13 of 2018 Ministry Finance Cited by 2 provisions

Section 66 of the Finance Act, 2018 deals with amendment of section 28F. Amendment of section 28F 66. In the Customs Act, in section 28F,— (i) | in sub-section (1),— (a) | in the opening paragraph, for the words "the Authority for giving advance rulings for the purposes of this Act and the said Authority", the words "the Appellate Authority for deciding appeal under this

Amendment of section 28F

66. In the Customs Act, in section 28F,—

(i)in sub-section (1),—
(a)in the opening paragraph, for the words "the Authority for giving advance rulings for the purposes of this Act and the said Authority", the words "the Appellate Authority for deciding appeal under this Chapter and the said Appellate Authority" shall be substituted;
(b)in the proviso, for the word "Authority", the words "Appellate Authority" shall be substituted;
(ii)after sub-section (2), the following sub-section shall be inserted, namely:—
"(3) On and from the date of appointment of the Customs Authority for Advance Rulings, every application and proceeding pending before the erstwhile Authority for Advance Rulings shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such appointment.".
Section 66, The Finance Act, 2018 (Act 13 of 2018).

Cross-references

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

Referred to by 2

  1. s. 105 Special provision for exemption from service tax in certain cases relating to life insurance services provided by Naval Group Insurance Fund to personnel of Coast Guard retrospectively
  2. s. 208 Amendments of Act 15 of 2003

Questions about Section 66

What does Section 66 of the Finance Act deal with?

Section 66 of the Finance Act is headed "Amendment of section 28F". Amendment of section 28F 66. In the Customs Act, in section 28F,— (i) | in sub-section (1),— (a) | in the opening paragraph, for the words "the Authority for giving advance rulings for the purposes of this Act and the said Authority", the words "the Appellate Authority for deciding appeal under this

How do I find court cases under Section 66 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 2018 66, section 66 Finance Act 2018, section 66 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 66 of the Finance Act, and has it changed?

2 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2018 as Act 13 of 2018. 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.