Amendment of section 28
Section 95 of the Finance Act, 2025 deals with amendment of section 28. 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;". The Act was enacted on 16 Aug 2025.
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;".
Section 95, 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 95
What does Section 95 of the Finance Act deal with?
Section 95 of the Finance Act is headed "Amendment of section 28". 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;".
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 2025 95, section 95 Finance Act 2025, 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 28 (Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded), section 28 (Amendment of section 115VB), so none of them can safely be read on its own.
When was Section 95 of the Finance Act enacted?
Section 95 of the Finance Act, cited as Finance Act 2025 95, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule10059 words
- 2. Income-tax8952 words
- Third Schedule. Third Schedule8533 words
- 146. Amendment of Act 28 of 2016957 words
- 50. Amendment of section 158BB868 words
- 6. Amendment of section 10825 words
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