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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 117

Power to open or unpack containers

~1 min read
https://sooperkanoon.com/act/455922

Bare act section · Research

About this section

Finance Act, 2008 Section 117 is part of Finance Act, 2008 - Power to open or unpack containers. 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.

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Section Text

1) CEMA 1979 is amended as follows.

(2) In section 1(1) (interpretation), in the definition of "container", after "and any" insert "baggage,".

(3) Section 159 (power to examine and take account of goods) is amended as follows.

(4) In subsection (1)-

(a) after "for that purpose" insert "open or unpack any container or", and (b) insert at the end "and search it or anything in it."

(5) In subsection (4), insert at the end "; but if an officer opens or unpacks any container, or searches it or anything in it, the Commissioners are to bear the expense of doing so." CHAPTER 2: TIME LIMITS FOR CLAIMS AND ASSESSMENT ETC.:

Frequently asked questions

What does Finance Act, 2008 Section 117 provide?

Section Section 117 of the Finance Act, 2008 (Power to open or unpack containers) is reproduced on this page as part of the Finance Act, 2008. 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, 2008 Section 117?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 117. 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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