Finance Acts
Section - 92 - Amendment of section 18
CHAPTER IVINDIRECT TAXESCustomsAmendment 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:- |
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