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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 107

AMENDMENT OF SECTION 25 In section 25 of the Customs Act,"

~1 min read
https://sooperkanoon.com/act/250468

Bare act section · Research

About this section

Finance Act, 2003 Section 107 is part of Finance Act, 2003 - AMENDMENT OF SECTION 25 In section 25 of the Customs Act,". Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) for sub-section (2), the following sub-section shall be substituted, namely:" "(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from the payment of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable.";

(b) after sub-section (5), the following sub-section shall be inserted, namely:" "(6) Notwithstanding anything contained in this Act, no duty shall be collected if the amount of duty leviable is equal to, or less than, one hundred rupees.".

Frequently asked questions

What does Finance Act, 2003 Section 107 provide?

Section Section 107 of the Finance Act, 2003 (AMENDMENT OF SECTION 25 In section 25 of the Customs Act,") is reproduced on this page as part of the Finance Act, 2003. 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, 2003 Section 107?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 107. 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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