Section 109 - Amendment of section 28AAA. - Finance Act, 2020

Amendment of section 28AAA. 109. In section 28AAA of the Customs Act, in sub-section (1), (a) for the words by such person , the words or any other law, or any scheme of the Central Government, for the time being in force, by such person shall be substituted; (b) after the words the rules , the words or regulations shall be inserted; (c) in Explanation 1, for the words with respect to , the words, figures and letter or duty credit issued under section 51B, with respect to shall be substituted.