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TypeBare Act JurisdictionCentral Government

Finance Act 2007 Section 100

Amendment of Section 127a

~1 min read
https://sooperkanoon.com/act/443614

Bare act section · Research

About this section

Finance Act 2007 Section 100 is part of Finance Act 2007 - Amendment of Section 127a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 127A of the Customs Act, with effect from the 1st day of June, 2007, for clause (b), the following clause shall be substituted, namely:--

'(b) "case" means any proceeding under this Act or any other Act for the levy, assessment and collection of customs duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of section 127B is made:

Provided that when any proceeding is referred back in any appeal or revision, as the case may be, by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause;'.

Frequently asked questions

What does Finance Act 2007 Section 100 provide?

Section Section 100 of the Finance Act 2007 (Amendment of Section 127a) is reproduced on this page as part of the Finance Act 2007. 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 2007 Section 100?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2007 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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