Finance Acts

Amendment of section 127B.

97. In section 127B of the Customs Act, after sub-section (5), the following provisos shall be inserted, namely:-

"Provided that no application shall be made under this section on or after the 1st day of April, 2025:

Provided further that on and from the date of the constitution of the Interim Board, every pending application shall be dealt by it from the stage at which such pending application stood immediately before its constitution.".