Clause 54 - Substitution of references to certain expressions by certain other expressions - Finance Bill, 2018

CHAPTER IV INDIRECT TAXES Customs 54. Substitution of references to certain expressions by certain other expressions. Throughout the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), for the words import manifest and export manifest , wherever they occur, the words arrival manifest or import manifest and departure manifest or export manifest shall, respectively, be substituted, and such other consequential amendments as the rules of grammar may require shall also be made.