# The Finance Act, 2020, Section 113: Amendment of Section 111

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/113/

## Text

Amendment of section 111 113.  In section 111 of the Customs Act, (51 of 1975) after clause (p), the following clause shall be inserted, namely:- "(q) any goods imported on a claim of preferential rate of duty which contravenes any provision of Chapter VAA or any rule made thereunder.".

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