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TypeBare Act JurisdictionCentral Government

Finance Act, 2001 Section 108

AMENDMENT OF SECTION 114 -InSection 114 of the Customs Act-,

~1 min read
https://sooperkanoon.com/act/455431

Bare act section · Research

About this section

Finance Act, 2001 Section 108 is part of Finance Act, 2001 - AMENDMENT OF SECTION 114 -InSection 114 of the Customs Act-,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in clause (i), for the words "not exceeding five times the value of the goods or one thousand rupees,", the words "not exceeding the value of the goods or five thousand rupees," shall be substituted;

(b) in clause (ii), for the words "not exceeding five times the duty sought to be evaded on such goods or one thousand rupees,", the words "not exceeding the duty sought to be evaded or five thousand rupees," shall be substituted;

(c) in clause (iii), for the words "not exceeding five times the amount of drawback claimed or one thousand rupees,", the words "not exceeding the amount of drawback claimed or five thousand rupees," shall be substituted.

Frequently asked questions

What does Finance Act, 2001 Section 108 provide?

Section Section 108 of the Finance Act, 2001 (AMENDMENT OF SECTION 114 -InSection 114 of the Customs Act-,) is reproduced on this page as part of the Finance Act, 2001. 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, 2001 Section 108?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2001 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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