# The Finance Act, 2021, Section 95: Amendment of section 113

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/95/

## Text

Amendment of section 113. 95. In section 113 of the Customs Act, after clause (j), the following clause shall be inserted, namely:–– "(ja) any goods entered for exportation under claim of remission or refund of any duty or tax or levy to make a wrongful claim in contravention of the provisions of this Act or any other law for the time being in force;".

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