Amendment of section 127B
Section 97 of the Finance Act, 2025 deals with amendment of section 127B. Amendment of section 127B. 97. In section 127B of the Customs Act, after sub-section (5), the following provisos shall be inserted, namely:— "Provided that no application shall be made under this section on or after the 1st day of April, 2025: Provided further that on and from the date of the consti The Act was enacted on 16 Aug 2025.
Amendment of section 127B.
97. In section 127B of the Customs Act, after sub-section (5), the following provisos shall be inserted, namely:—
"Provided that no application shall be made under this section on or after the 1st day of April, 2025:
Provided further that on and from the date of the constitution of the Interim Board, every pending application shall be dealt by it from the stage at which such pending application stood immediately before its constitution.".
Section 97, The Finance Act, 2025 (Act 7 of 2025).
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Questions about Section 97
What does Section 97 of the Finance Act deal with?
Section 97 of the Finance Act is headed "Amendment of section 127B". Amendment of section 127B. 97. In section 127B of the Customs Act, after sub-section (5), the following provisos shall be inserted, namely:— "Provided that no application shall be made under this section on or after the 1st day of April, 2025: Provided further that on and from the date of the consti
How do I find court cases under Section 97 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 97, section 97 Finance Act 2025, section 97 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 97 of the Finance Act, and has it changed?
Its own text turns on Customs Act 127B (Application for settlement of cases), so none of them can safely be read on its own.
When was Section 97 of the Finance Act enacted?
Section 97 of the Finance Act, cited as Finance Act 2025 97, 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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