# The Finance Act, 2018, Section 71: Amendment of section 28L

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/71/

## Text

Amendment of section 28L 71. In the Customs Act, in section 28L, for the word "Authority" wherever it occurs, the words "Authority or Appellate Authority" shall be substituted.

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