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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 1998 Section 100

Amendment of Section 27

~1 min read
https://sooperkanoon.com/act/25862

Bare act section · Research

About this section

Finance (No. 2) Act, 1998 Section 100 is part of Finance (No. 2) Act, 1998 - Amendment of Section 27. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 27 of the Customs Act, in sub-section (1), the Explanation shall be renumbered as Explanation I and after Explanation I as so renumbered, the following Explanation shall be inserted, namely:--

"Explanation II.--Where any duty is paid provisionally under section 18, the limitation of one year or six months, as the case may be, shall be computed from the date of adjustment of duty after the final assessment thereof".

Frequently asked questions

What does Finance (No. 2) Act, 1998 Section 100 provide?

Section Section 100 of the Finance (No. 2) Act, 1998 (Amendment of Section 27) is reproduced on this page as part of the Finance (No. 2) Act, 1998. 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 (No. 2) Act, 1998 Section 100?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 1998 Section 100. 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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