Section 60 - Amendment of section 27 - Finance (No. 2) Act, 1996

60. Amendment of section 27 In section 27 of the Customs Act, in sub-section (1), after the second proviso, the following proviso shall be inserted, namely:- Provided also that in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 25, the limitation of one year or six months, as the case may be, shall be computed from the date of issue of such order. .