# The Finance Act, 2024 (No. 2), Section 100: Amendment of section 28DA

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/100/

## Text

CHAPTER V INDIRECT TAXES Customs Amendment of section 28DA. 100. In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 28DA,— (a) | in sub-section (2) and clauses (ii), (iii) and (iv) of sub-section (10), for the word "certificate", the word "proof" shall be substituted; (b) | in Chapter V-AA, in the Explanation,— (i) | for clause (a), the following clause shall be substituted, namely:— '(a) "proof of origin" means a certificate or declaration issued in accordance with a trade agreement certifying or declaring, as the case may be, that the goods fulfil the country of origin criteria and other requirements specified in the said agreement;'; (ii) | for clause (c), the following clause shall be substituted, namely:— '(c) "Issuing Authority" means an authority or person designated for the purposes of issuing proof of origin under a trade agreement;'.

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