Substitution of new section for section 28M
Section 72 of the Finance Act, 2018 deals with substitution of new section for section 28M. Substitution of new section for section 28M 72.
Substitution of new section for section 28M
72. In the Customs Act, for section 28M, the following section shall be substituted, namely:—
"28M. Procedure for Authority and Appellate Authority.—(1) The Authority shall follow such procedure as may be prescribed.
(2) The Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers and authority under this Act.".
Section 72, The Finance Act, 2018 (Act 13 of 2018).
Questions about Section 72
What does Section 72 of the Finance Act deal with?
Section 72 of the Finance Act is headed "Substitution of new section for section 28M". Substitution of new section for section 28M 72.
How do I find court cases under Section 72 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 72, section 72 Finance Act 2018, section 72 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
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
- First Schedule. INCOME-TAX8472 words
- 2. Income-tax4233 words
- 206. Amendment of Act 54 of 20001580 words
- Second Schedule. Second Schedule1062 words
- 33. Insertion of new section 112A756 words
- 63. Amendment of section 28707 words
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.