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Section79
The Finance Act, 2019 (No. 2)

Amendment of section 135

In force As on 11 Oct 2026

Ministry Finance Cited by 1 provision

Section 79 of the Finance Act, 2019 (No. 2) deals with amendment of section 135. Amendment of section 135 79. In section 135 of the Customs Act,— (i) | in sub-section (1),— (a) | in clause (d), for the words ''export of goods,'', the words ''export of goods;

Amendment of section 135

79. In section 135 of the Customs Act,—

(i)in sub-section (1),—
(a)in clause (d), for the words ''export of goods,'', the words ''export of goods; or'' shall be substituted;
(b)after clause (d), the following clause shall be inserted, namely:—
"(e) obtains an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts and such instrument has been utilised by such person or any other person,";
(c)in item (i),—
(I)in sub-item (D), for the words ''of rupees,'', the words ''of rupees; or'' shall be substituted;
(II)after sub-item (D), the following sub-item shall be inserted, namely:—
"(E) obtaining an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts and such instrument has been utilised by any person, where the duty relatable to utilisation of the instrument exceeds fifty lakh rupees,".
(ii)after sub-section (3), the following Explanation shall be inserted, namely:—
'Explanation.-- For the purposes of this section, the expression "instrument" shall have the same meaning as assigned to it in the Explanation 1 to section 28AAA.'.
Section 79, The Finance Act, 2019 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Customs Act s. 135 Evasion of duty or prohibitions
  2. s. 135 Protection to officers

Referred to by 1

  1. s. 22 Substitution of section 79

Questions about Section 79

What does Section 79 of the Finance Act, 2019 (No. 2) deal with?

Section 79 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 135". Amendment of section 135 79. In section 135 of the Customs Act,— (i) | in sub-section (1),— (a) | in clause (d), for the words ''export of goods,'', the words ''export of goods;

How do I find court cases under Section 79 of the Finance Act, 2019 (No. 2)?

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, 2019 (No. 2) 79, section 79 Finance Act, 2019 (No. 2), section 79 of the Finance Act, 2019 (No. 2). 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 79 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Customs Act 135 (Evasion of duty or prohibitions), section 135 (Protection to officers), 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, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. 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.