Amendment of section 27
Section 94 of the Finance Act, 2025 deals with amendment of section 27. Amendment of section 27. 94. In section 27 of the Customs Act, in sub-section (1), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:— "Explanation 2.—For the removal of doubts, it is hereby clarifi The Act was enacted on 16 Aug 2025.
Amendment of section 27.
94. In section 27 of the Customs Act, in sub-section (1), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:—
"Explanation 2.—For the removal of doubts, it is hereby clarified that the period of limitation of one year in case of claim of refund under clause (b) of sub-section (3) of section 18A or amendment of documents under section 149, shall be computed from the date of payment of such duty or interest.".
Section 94, The Finance Act, 2025 (Act 7 of 2025).
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 27". Amendment of section 27. 94. In section 27 of the Customs Act, in sub-section (1), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:— "Explanation 2.—For the removal of doubts, it is hereby clarifi
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 2025 94, section 94 Finance Act 2025, 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 27 (Claim for refund of duty), section 27 (Amendment of section 115V), section 149 (Powers and authority of Central Government), so none of them can safely be read on its own.
When was Section 94 of the Finance Act enacted?
Section 94 of the Finance Act, cited as Finance Act 2025 94, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
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