Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 113

AMENDMENT OF SECTION 61 In section 61 of the Customs Act,"

~1 min read
https://sooperkanoon.com/act/250474

Bare act section · Research

About this section

Finance Act, 2003 Section 113 is part of Finance Act, 2003 - AMENDMENT OF SECTION 61 In section 61 of the Customs Act,". Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

a) in sub-section (1),"

(i) in clause (a), the word "and" shall be omitted;

(ii) after clause (a), the following clause shall be inserted, namely:" "(aa) in the case of goods other than capital goods intended for use in any hundred per cent, export -oriented undertaking, till the expiry of three years; and";

(iii) in the proviso, in clause (i), for the words, brackets and letters "clause (a) or clause (b)", the words, brackets and letters "clause (a) or clause (aa) or clause (b)" shall be substituted;

(b) in sub-section (2),"

(i) in clause (i), for the word, brackets and letter "sub-clause (a)", the words, brackets and letters "sub-clause (a) or sub-clause (aa)" shall be substituted;

(ii) in clause (ii), for the words "thirty days", wherever they occur, the words "ninety days" shall be substituted.

Frequently asked questions

What does Finance Act, 2003 Section 113 provide?

Section Section 113 of the Finance Act, 2003 (AMENDMENT OF SECTION 61 In section 61 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 113?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 113. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial