Insertion of new Chapter XIIA

In force Act 13 of 2018 As on 08 Oct 2026

Act 13 of 2018 Ministry Finance Cited by 1 provision

Section 90 of the Finance Act, 2018 deals with insertion of new Chapter XIIA. Insertion of new Chapter XIIA 90. In the Customs Act, after Chapter XII, the following Chapter shall be inserted, namely:— 'CHAPTER XIIA AUDIT 99A.

Insertion of new Chapter XIIA
90. In the Customs Act, after Chapter XII, the following Chapter shall be inserted, namely:—
'CHAPTER XIIA
AUDIT
99A. Audit.—The proper officer may carry out the audit of assessment of imported goods or export goods or of an auditee under this Act either in his office or in the premises of the auditee in such manner as may be prescribed.
Explanation.—For the purposes of this section, "auditee" means a person who is subject to an audit under this section and includes an importer or exporter or custodian approved under section 45 or licensee of a warehouse and any other person concerned directly or indirectly in clearing, forwarding, stocking, carrying, selling or purchasing of imported goods or export goods or dutiable goods.'.
Section 90, 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

s. 45 Amendment of section 140

Referred to by 1

s. 55 Amendment of section 286

Questions about Section 90

What does Section 90 of the Finance Act deal with?

Section 90 of the Finance Act is headed "Insertion of new Chapter XIIA". Insertion of new Chapter XIIA 90. In the Customs Act, after Chapter XII, the following Chapter shall be inserted, namely:— 'CHAPTER XIIA AUDIT 99A.

How do I find court cases under Section 90 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 90, section 90 Finance Act 2018, section 90 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 90 of the Finance Act, and has it changed?

Its own text turns on section 45 (Amendment of section 140), 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

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33. Insertion of new section 112A756 words
63. Amendment of section 28707 words

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