eCourtsIndia
IndiaCode Laws
Section83
The Finance Act, 2018

Amendment of section 68

In force Act 13 of 2018 As on 09 Oct 2026

Act 13 of 2018 Ministry Finance Cited by 1 provision

Section 83 of the Finance Act, 2018 deals with amendment of section 68. Amendment of section 68 83. In the Customs Act, in section 68,— (a) | in the first proviso, for the words "Provided that", the following shall be substituted, namely:— "Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis

Amendment of section 68

83. In the Customs Act, in section 68,—

(a)in the first proviso, for the words "Provided that", the following shall be substituted, namely:—
"Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:
Provided further that";
(b)in the second proviso, for the words "Provided further that", the words "Provided also that" shall be substituted.
Section 83, 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. 68 Amendment of section 28-I

Referred to by 1

  1. s. 88 Amendment of section 83

Questions about Section 83

What does Section 83 of the Finance Act deal with?

Section 83 of the Finance Act is headed "Amendment of section 68". Amendment of section 68 83. In the Customs Act, in section 68,— (a) | in the first proviso, for the words "Provided that", the following shall be substituted, namely:— "Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis

How do I find court cases under Section 83 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 83, section 83 Finance Act 2018, section 83 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 83 of the Finance Act, and has it changed?

Its own text turns on section 68 (Amendment of section 28-I), so none of them can safely be read on its own. 1 other provision in this corpus refers 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.