# The Finance Act, 2025, Section 95: Amendment of section 28

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/95/

## Text

Amendment of section 28. 95.  In section 28 of the Customs Act, in Explanation 1, after clause (b), the following clause shall be inserted, namely:— "(ba) in a case where duty is paid under clause (a) of sub-section (3) of section 18A, the date of payment of duty or interest;".

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