Amendment of section 128A

In force Act 13 of 2018 As on 07 Oct 2026

Act 13 of 2018 Ministry Finance

Section 96 of the Finance Act, 2018 deals with amendment of section 128A. Amendment of section 128A 96. In the Customs Act, in section 128A, in sub-section (3), for the words "just and proper, confirming, modifying or annulling the decision or order appealed against", the following shall be substituted, namely:— "just and proper,— (a) | confirming, modifying or annulling

Amendment of section 128A
96. In the Customs Act, in section 128A, in sub-section (3), for the words "just and proper, confirming, modifying or annulling the decision or order appealed against", the following shall be substituted, namely:—
"just and proper,—
(a) confirming, modifying or annulling the decision or order appealed against; or
(b) referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in the following cases, namely:—
(i) where an order or decision has been passed without following the principles of natural justice; or
(ii) where no order or decision has been passed after re-assessment under section 17; or
(iii) where an order of refund under section 27 has been issued by crediting the amount to Fund without recording any finding on the evidence produced by the applicant.".
Section 96, The Finance Act, 2018 (Act 13 of 2018).

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Questions about Section 96

What does Section 96 of the Finance Act deal with?

Section 96 of the Finance Act is headed "Amendment of section 128A". Amendment of section 128A 96. In the Customs Act, in section 128A, in sub-section (3), for the words "just and proper, confirming, modifying or annulling the decision or order appealed against", the following shall be substituted, namely:— "just and proper,— (a) | confirming, modifying or annulling

How do I find court cases under Section 96 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 96, section 96 Finance Act 2018, section 96 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 96 of the Finance Act, and has it changed?

Its own text turns on section 17 (Amendment of section 47), section 27 (Amendment of section 80DDB), 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.

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(a)		confirming, modifying or annulling the decision or order appealed against; or
(b)		referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in the following cases, namely:—

(i)		where an order or decision has been passed without following the principles of natural justice; or
(ii)		where no order or decision has been passed after re-assessment under section 17; or
(iii)		where an order of refund under section 27 has been issued by crediting the amount to Fund without recording any finding on the evidence produced by the applicant.".