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TypeBare Act JurisdictionCentral Government

Finance Act, 1995 Section 58

Amendment of Section 45

~1 min read
https://sooperkanoon.com/act/19297

Bare act section · Research

About this section

Finance Act, 1995 Section 58 is part of Finance Act, 1995 - Amendment of Section 45. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 45 of the Customs Act, after sub-section (2), the following sub-section shall be inserted,"(3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilfered after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an import manifest or, as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried.

Frequently asked questions

What does Finance Act, 1995 Section 58 provide?

Section Section 58 of the Finance Act, 1995 (Amendment of Section 45) is reproduced on this page as part of the Finance Act, 1995. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1995 Section 58?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1995 Section 58. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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