Section94
The Finance Act, 2021

Amendment of section 110

In force As on 10 Oct 2026

Ministry Finance

Section 94 of the Finance Act, 2021 deals with amendment of section 110. Amendment of section 110. 94. In section 110 of the Customs Act, after sub-section (1C), the following sub-section shall be inserted, namely:–– "(1D) Where the goods seized under sub-section (1) is gold in any form as notified under sub-section (1A), then, the proper officer shall, instead of making

Amendment of section 110.

94. In section 110 of the Customs Act, after sub-section (1C), the following sub-section shall be inserted, namely:––

"(1D) Where the goods seized under sub-section (1) is gold in any form as notified under sub-section (1A), then, the proper officer shall, instead of making an application under sub-section (1B) to the Magistrate, make such application to the Commissioner (Appeals) having jurisdiction, who shall, as soon as may be, allow the application and thereafter, the proper officer shall dispose of such goods in such manner as the Central Government may determine.".

Section 94, The Finance Act, 2021.

Cross-references

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

Questions about Section 94

What does Section 94 of the Finance Act deal with?

Section 94 of the Finance Act is headed "Amendment of section 110". Amendment of section 110. 94. In section 110 of the Customs Act, after sub-section (1C), the following sub-section shall be inserted, namely:–– "(1D) Where the goods seized under sub-section (1) is gold in any form as notified under sub-section (1A), then, the proper officer shall, instead of making

How do I find court cases under Section 94 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 2021 94, section 94 Finance Act 2021, section 94 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 94 of the Finance Act, and has it changed?

Its own text turns on Customs Act 110 (Seizure of goods, documents and things), section 110 (Amendment of section 35), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2021. 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.