INDIRECT TAXES - Customs - Finance Act, 2018

Chapter: IV
INDIRECT TAXES - Customs
Section 56	:	Substitution of references to certain expressions by certain other expressions.
Section 57	:	Amendment of section 1.
Section 58	:	Amendment of section 2.
Section 59	:	Amendment of section 11
Section 60	:	Amendment of section 17
Section 61	:	Amendment of section 18
Section 62	:	Insertion of new sections 25A and 25B-Inward processing of goods-Outward processing of goods
Section 63	:	Amendment of section 28
Section 64	:	Amendment of section 28E.
Section 65	:	Insertion of new section 28EA.-Customs Authority for Advance Rulings
Section 66	:	Amendment of section 28F
Section 67	:	Amendment of section 28H
Section 68	:	Amendment of section 28-I.
Section 69	:	Amendment of section 28K
Section 70	:	Insertion of new section 28KA.-Appeal.
Section 71	:	Amendment of section 28L
Section 72	:	Substitution of new section for section 28M- Procedure for Authority and Appellate Authority.
Section 73	:	Amendment of section 30
Section 74	:	Amendment of section 41
Section 75	:	Amendment of section 45
Section 76	:	Amendment of section 46
Section 77	:	Amendment of section 47
Section 78	:	Amendment of section 50
Section 79	:	Amendment of section 51
Section 80	:	Insertion of new Chapter VIIA- Payment of duty, interest, penalty, etc
Section 81	:	Amendment of section 54
Section 82	:	Amendment of section 60
Section 83	:	Amendment of section 68
Section 84	:	Amendment of section 69
Section 85	:	Amendment of section 74
Section 86	:	Amendment of section 75
Section 87	:	Amendment of Chapter heading.
Section 88	:	Amendment of section 83
Section 89	:	Amendment of section 84
Section 90	:	Insertion of new Chapter XIIA- Audit
Section 91	:	Insertion of new section 109A.- Power to undertake controlled delivery
Section 92	:	Amendment of section 110
Section 93	:	Amendment of section 122.
Section 94	:	Amendment of section 124
Section 95	:	Amendment of section 125
Section 96	:	Amendment of section 128A
Section 97	:	Insertion of new section 143AA-Power to simplify or provide different procedure, etc., to facilitate trade
Section 98	:	Insertion of new section 151B-Reciprocal arrangement for exchange of information facilitating trade.
Section 99	:	Substitution of new section for section 153.
Section 100	:	Amendment of section 157.
Section 101	:	Amendment of notification issued under sub-section (1) of section 25 of Customs Act and subsection (12) of section 3 of Customs Tariff Act, retrospectively
INDIRECT TAXES - Customs Tariff
Section 102	:	Amendment of Customs Tariff Act, 1975
Section 103	:	Amendment of First Schedule
Section 104	:	Amendment of Second Schedule
SERVICE TAX
Section 105	:	Special provision for exemption from service tax in certain cases relating to life insurance services provided by Naval Group Insurance Fund to personnel of Coast Guard, retrospectively.
Section 106	:	Special provision for exemption from service tax in certain cases relating to services provided or agreed to be provided by Goods and Services Tax Network, retrospectively.
Section 107	:	Special provision for retrospective exemption from service tax on Government’s share of profit petroleum.