# The Finance Act, 2026, Section 147: Amendment of section 28

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/147/

## Text

Amendment of section 28. 147. In section 28 of the Customs Act, in sub-section (6), in clause (i), for the words "be deemed to be conclusive as to the matters stated therein", the words, brackets and figure ", be deemed to be conclusive as to the matters stated therein and penalty so paid under sub-section (5), on determination under this sub-section, shall also be deemed to be a charge for non-payment of duty" shall be substituted.

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