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 114

AMENDMENT OF SECTION 68 In section 68 of the Customs Act, after clause

~1 min read
https://sooperkanoon.com/act/250475

Bare act section · Research

About this section

Finance Act, 2003 Section 114 is part of Finance Act, 2003 - AMENDMENT OF SECTION 68 In section 68 of the Customs Act, after clause. 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

c), the following proviso shall be inserted, namely:" "Provided that the owner of any warehoused goods may, at any time before an order for clearance of goods for home consumption has been made in respect of such goods, relinquish his title to the goods upon payment of rent, interest, other charges and penalties that may be payable in respect of the goods and upon such relinquishment, he shall not be liable to pay duty thereon."

Frequently asked questions

What does Finance Act, 2003 Section 114 provide?

Section Section 114 of the Finance Act, 2003 (AMENDMENT OF SECTION 68 In section 68 of the Customs Act, after clause) 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 114?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 114. 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