# The Finance Act, 2018, Section 88: Amendment of section 83

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/88/

## Text

Amendment of section 83 88. In the Customs Act, in section 83,— (a) | for the word "post", wherever it occurs, the words "post or courier" shall be substituted; (b) | for the words "postal authorities" at both the places where they occur, the words "postal authorities or the authorised courier" shall be substituted.

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