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Section97
The Finance Act, 2018

Insertion of new section 143AA

In force Act 13 of 2018 As on 11 Oct 2026

Act 13 of 2018 Ministry Finance Cited by 1 provision

Section 97 of the Finance Act, 2018 deals with insertion of new section 143AA. Insertion of new section 143AA 97. In the Customs Act, after section 143, the following section shall be inserted, namely:— "143AA.

Insertion of new section 143AA

97. In the Customs Act, after section 143, the following section shall be inserted, namely:—

"143AA. Power to simplify or provide different procedure, etc., to facilitate trade.—Notwithstanding anything contained in any other provision of this Act, the Board may, for the purposes of facilitation of trade, take such measures or prescribe separate procedure or documentation for a class of importers or exporters or for categories of goods or on the basis of the modes of transport of goods, in order to,—

(a)maintain transparency in the import and export documentation; or
(b)expedite clearance or release of goods entered for import or export; or
(c)reduce the transaction cost of clearance of importing or exporting goods; or
(d)maintain balance between customs control and facilitation of legitimate trade.".
Section 97, 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. 143 Amendment of section 4

Referred to by 1

  1. s. 217 Amendment of Act 23 of 2004

Questions about Section 97

What does Section 97 of the Finance Act deal with?

Section 97 of the Finance Act is headed "Insertion of new section 143AA". Insertion of new section 143AA 97. In the Customs Act, after section 143, the following section shall be inserted, namely:— "143AA.

How do I find court cases under Section 97 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 97, section 97 Finance Act 2018, section 97 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 97 of the Finance Act, and has it changed?

Its own text turns on section 143 (Amendment of section 4), 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.