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Section78
The Finance Act, 2018

Amendment of section 50

In force Act 13 of 2018 As on 09 Oct 2026

Act 13 of 2018 Ministry Finance

Section 78 of the Finance Act, 2018 deals with amendment of section 50. Amendment of section 50 78. In the Customs Act, in section 50,— (i) | in sub-section (1),— (a) | after the word "electronically", at both the places where it occurs, the words "on the customs automated system" shall be inserted;

Amendment of section 50

78. In the Customs Act, in section 50,—

(i)in sub-section (1),—
(a)after the word "electronically", at both the places where it occurs, the words "on the customs automated system" shall be inserted;
(b)for the words "in the prescribed form", the words "in such form and manner as may be prescribed" shall be substituted;
(ii)after sub-section (2), the following sub-section shall be inserted, namely:—
"(3) The exporter who presents a shipping bill or bill of export under this section shall ensure the following, namely:—
(a)the accuracy and completeness of the information given therein;
(b)the authenticity and validity of any document supporting it; and
(c)compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.".
Section 78, 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.

This section refers to

  1. s. 50 Amendment of section 245-O

Questions about Section 78

What does Section 78 of the Finance Act deal with?

Section 78 of the Finance Act is headed "Amendment of section 50". Amendment of section 50 78. In the Customs Act, in section 50,— (i) | in sub-section (1),— (a) | after the word "electronically", at both the places where it occurs, the words "on the customs automated system" shall be inserted;

How do I find court cases under Section 78 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 78, section 78 Finance Act 2018, section 78 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 78 of the Finance Act, and has it changed?

Its own text turns on section 50 (Amendment of section 245-O), so none of them can safely be read on its own.

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.