Finance Acts

Section - 92 - Amendment of section 18

CHAPTER IV

INDIRECT TAXES

Customs

Amendment of section 18.

92. In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 18,-

(a)- in sub-section (1), for the words "the proper officer may direct that the duty leviable on such goods, be assessed provisionally", the following shall be substituted, namely:-
-"the proper officer may assess the duty leviable on such goods, provisionally,";
(b)- in sub-section (1A), for the words "within such time and in such manner", the words "in such manner" shall be substituted;
(c)- after sub-section (1A), the following sub-sections shall be inserted, namely:-
-Google Play store