Section 81 - Amendment of section 28AB - Finance Act, 2000

81. Amendment of section 28AB In section 28AB of the Customs Act, in sub-section (1), for the words at such rate not below ten per cent. and not exceeding thirty per cent. per annum, as is for the time being fixed by the Board , the words at such rate not below eighteen per cent. and not exceeding thirty-six per cent. per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, shall be substituted.