Section 67 - Amendment of section 28H - Finance Act, 2018

Amendment of section 28H 67 . In the Customs Act, in section 28H,- (i) in sub-section (2),- (a) for clause (d), the following clause shall be substituted, namely:- (d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act; ; (b) after clause (e), the following clause shall be inserted, namely:- (f) any other matter as the Central Government may, by notification, specify. ; (ii) after sub-section (4), the following sub-section shall be inserted, namely:- (5) The applicant may be represented by any person resident in India who is authorised in this behalf. Explanation.-For the purposes of this sub-section resident shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961). .