Clause 100 - Amendment of section 28DA. - Finance (No. 2) Bill, 2024

CHAPTER V INDIRECT TAXES Customs Amendment of section 28DA. 100. In the Customs Act, 1962 (52 of 1962.) (hereinafter referred to as the Customs Act), in section 28 DA, (a) in sub-section (2) and clauses (ii), (iii) and (iv) of sub-section (10), for the word certificate , the word proof shall be substituted; (b) in Chapter V-AA, in the Explanation, (i) for clause (a), the following clause shall be substituted, namely: (a) proof of origin means a certificate or declaration issued in accordance with a trade agreement certifying or declaring, as the case may be, that the goods fulfil the country of origin criteria and other requirements specified in the said agreement; ; (ii) for clause (c), the following clause shall be substituted, namely: (c) Issuing Authority means an authority or person designated for the purposes of issuing proof of origin under a trade agreement; .