Amendment of section 127A
Section 96 of the Finance Act, 2025 deals with amendment of section 127A. Amendment of section 127A. 96. In section 127A of the Customs Act,— (i) | after clause (d), the following clause shall be inserted, namely:— '(da) | "Interim Board" means the Interim Board for Settlement constituted under section 31A of the Central Excise Act, 1944 (1 of 1944);'; The Act was enacted on 16 Aug 2025.
Amendment of section 127A.
96. In section 127A of the Customs Act,—
(i) after clause (d), the following clause shall be inserted, namely:—
'(da) "Interim Board" means the Interim Board for Settlement constituted under section 31A of the Central Excise Act, 1944 (1 of 1944);';
(ii) after clause (e), the following clause shall be inserted, namely:—
'(ea) "pending application" means an application filed under section 127B before the 1st day of April, 2025 and fulfils the following conditions, namely:— Section 96, The Finance Act, 2025 (Act 7 of 2025).
(i) it has been allowed under section 127C; and (ii) no order under sub-section (5) of section 127C was issued on or before the 31st day of March, 2025 with respect to such application;'.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 96
What does Section 96 of the Finance Act deal with?
Section 96 of the Finance Act is headed "Amendment of section 127A". Amendment of section 127A. 96. In section 127A of the Customs Act,— (i) | after clause (d), the following clause shall be inserted, namely:— '(da) | "Interim Board" means the Interim Board for Settlement constituted under section 31A of the Central Excise Act, 1944 (1 of 1944);';
How do I find court cases under Section 96 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 96, section 96 Finance Act 2025, section 96 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 96 of the Finance Act, and has it changed?
Its own text turns on Customs Act 127A (Definitions), so none of them can safely be read on its own.
When was Section 96 of the Finance Act enacted?
Section 96 of the Finance Act, cited as Finance Act 2025 96, 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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