Home Acts & Rules Bill Bills Finance Bill, 2012 Chapters List Chapter IV - Part 1 Indirect Taxes - Customs This
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Clause 118 - Amendment of section 47. - Finance Bill, 2012Extract Amendment of section 47. 118 . In section 47 of the Customs Act, in sub-section (2), (a) in the first proviso, for the words "Provided that", the following shall be substituted, namely: " Provided that the Central Government may, by notification in the Official Gazette, specify the class or classes of importers who shall pay such duty electronically: Provided further that"; (b) in the second proviso, for the words "Provided further that", the words "Provided also that" shall be substituted.
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