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TypeBare Act JurisdictionCentral Government

Finance Act, 2000 Section 108

AMENDMENT OF SECTION 37 In Section 37 of the Central Excise Act,"

~1 min read
https://sooperkanoon.com/act/455307

Bare act section · Research

About this section

Finance Act, 2000 Section 108 is part of Finance Act, 2000 - AMENDMENT OF SECTION 37 In Section 37 of the Central Excise Act,". Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in sub-section (3), for the words "two thousand rupees and that any article in respect of which any such breach is committed shall be confiscated", the words "five thousand rupees" shall be substituted, (b) in sub-section (4), for the portion beginning with the brackets, letter and words "(a) contravenes the provisions" and ending with the words "or five thousand rupees, whichever is greater", the following shall be substituted, namely :" "(d) contravenes the provisions of any such rule with intent to evade payment of duty, then, all such goods shall be liable to confiscation and the manufacturer, producer or licensee shall be liable to a penalty not exceeding the duty leviable on such goods or ten thousand rupees, whichever is greater";

(c) in sub-section (5), for the words "not exceeding three times the value of such goods or five thousand rupees, whichever is greater", the words "not exceeding the duty leviable on such goods or ten thousand rupees, whichever is greater" shall be substituted.

Frequently asked questions

What does Finance Act, 2000 Section 108 provide?

Section Section 108 of the Finance Act, 2000 (AMENDMENT OF SECTION 37 In Section 37 of the Central Excise Act,") is reproduced on this page as part of the Finance Act, 2000. 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, 2000 Section 108?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 108. 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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