Validation of modification in description of goods with retrospective effect
Section 90 of the Finance Act, 2019 (No. 2) deals with validation of modification in description of goods with retrospective effect. Validation of modification in description of goods with retrospective effect 90.
Validation of modification in description of goods with retrospective effect
90.
(1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 665 (E), dated the 5th July, 2016 amending the notification number G.S.R. 285 (E), dated the 8th March, 2016, issued in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18, 20 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 shall be deemed to have, and always to have, for all purposes, come into force on and from the 8th day of March, 2016.
(2) Refund shall be made of all such anti-dumping duty which has been collected, but which would not have been so collected, if the notification referred to in sub-section (1) been in force at all material times.
(3) An application for refund of anti-dumping duty referred to in sub-section (2) shall be made within a period of six months from the date on which the Finance (No.2) Bill, 2019 receives the assent of the President.
Section 90, The Finance Act, 2019 (No. 2).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Section 90
What does Section 90 of the Finance Act, 2019 (No. 2) deal with?
Section 90 of the Finance Act, 2019 (No. 2) is headed "Validation of modification in description of goods with retrospective effect". Validation of modification in description of goods with retrospective effect 90.
How do I find court cases under Section 90 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) 90, section 90 Finance Act, 2019 (No. 2), section 90 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 90 of the Finance Act, 2019 (No. 2), and has it changed?
Its own text turns on Customs Tariff Act 9A (Anti-dumping duty on dumped articles), so none of them can safely be read on its own.
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.
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