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Section95
The Finance Act, 2022

Insertion of new section 135AA

In force Act 6 of 2022 As on 07 Oct 2026

Act 6 of 2022 Ministry Finance

Section 95 of the Finance Act, 2022 deals with insertion of new section 135AA. Insertion of new section 135AA. 95. After section 135A of the Customs Act, the following section shall be inserted, namely:— '135AA Protection of data.— (1) If a person publishes any information, that is furnished to customs by an exporter or importer under this Act, relating to the value or classif

Insertion of new section 135AA.

95. After section 135A of the Customs Act, the following section shall be inserted, namely:—

'135AA Protection of data.— (1) If a person publishes any information, that is furnished to customs by an exporter or importer under this Act, relating to the value or classification or quantity of goods entered for export from India, or import into India, along with the identity of the persons involved or in a manner that leads to disclosure of such identity, unless required so to do under any law for the time being in force or by specific authorisation of such exporter or importer, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to fifty thousand rupees, or with both.

(2) Nothing contained in this section shall apply to—

(a)any publication made by or on behalf of the Central Government;
(b)data sourced from any publication made by or on behalf of the Central Government for analysis of trends in India's international trade and dissemination thereof.

Explanation.--For the purposes of this section, the expression "publishes" includes reproducing the information in printed or electronic form and making it available for the public. '.

Section 95, The Finance Act, 2022 (Act 6 of 2022).

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. 135A Preparation

Questions about Section 95

What does Section 95 of the Finance Act deal with?

Section 95 of the Finance Act is headed "Insertion of new section 135AA". Insertion of new section 135AA. 95. After section 135A of the Customs Act, the following section shall be inserted, namely:— '135AA Protection of data.— (1) If a person publishes any information, that is furnished to customs by an exporter or importer under this Act, relating to the value or classif

How do I find court cases under Section 95 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 2022 95, section 95 Finance Act 2022, section 95 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 95 of the Finance Act, and has it changed?

Its own text turns on Customs Act 135A (Preparation), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2022 as Act 6 of 2022. 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.