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Section134
The Finance Act, 2023

Amendment of sections 9, 9A and 9C

In force Act 8 of 2023 As on 11 Oct 2026

Act 8 of 2023 Ministry Finance Cited by 1 provision

Section 134 of the Finance Act, 2023 deals with amendment of sections 9, 9A and 9C. Customs tariff Amendment of sections 9, 9A and 9C.

Customs tariff

Amendment of sections 9, 9A and 9C.

134. In the Customs Tariff Act, 1975 (51 of 1975), (hereinafter referred to as the Customs Tariff Act), with effect from the 1st day of January, 1995,—

(i)in section 9,—
(a)in sub-section (6), in the first proviso, for the words "in a review", the words "on consideration of a review" shall be substituted;
(b)in sub-section (7), the words "and determined" shall be omitted;
(ii)in section 9A,—
(a)in sub-section (5), in the first proviso, for the words "in a review", the words "on consideration of a review" shall be substituted;
(b)in sub-section (6), the words "and determined" shall be omitted;
(iii)in section 9C,—
(a)in sub-section (1), the words "order of" shall be omitted;
(b)in sub-section (2), for the word "order", the words "determination or review" shall be substituted;
(c)in sub-section (3), for the word "order", the words "determination or review" shall be substituted;
(d)after sub-section (5), the following Explanation shall be inserted, namely:—
'Explanation.—For the purposes of this section, "determination" or "review" means the determination or review done in such manner as may be specified in the rules made under sections 8B, 9, 9A and 9B.'.
Section 134, The Finance Act, 2023 (Act 8 of 2023).

Cross-references

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

This section refers to

  1. s. 9 Amendment of section 12AB

Referred to by 1

  1. s. 68 Amendment of section 134

Questions about Section 134

What does Section 134 of the Finance Act deal with?

Section 134 of the Finance Act is headed "Amendment of sections 9, 9A and 9C". Customs tariff Amendment of sections 9, 9A and 9C.

How do I find court cases under Section 134 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 2023 134, section 134 Finance Act 2023, section 134 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 134 of the Finance Act, and has it changed?

Its own text turns on section 9 (Amendment of section 12AB), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2023 as Act 8 of 2023. 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.