Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act, 2006 Section 61

Amendment of Section 9

~1 min read
https://sooperkanoon.com/act/48617

Bare act section · Research

About this section

Finance Act, 2006 Section 61 is part of Finance Act, 2006 - Amendment of Section 9. 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.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

In section 9 of the Customs Tariff Act, 1975(51 of 1975) (hereinafter referred to as the Customs Tariff Act),--

(a) in sub-section (1), in the Explanation, in clause (a), for the words "within the territory of the exporting or producing country", the words "in the exporting or producing country or territory" shall be substituted;

(b) after sub-section (1), the following sub-section shall be inserted, namely:--

"(7A) Unless otherwise provided, the provisions of the Customs Act, 1962(52 of 1962) and the rules and regulations made thereunder, relating to the date for determination of rate of duty, non-levy, short-levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply in relation to duties leviable under that Act.".

Frequently asked questions

What does Finance Act, 2006 Section 61 provide?

Section Section 61 of the Finance Act, 2006 (Amendment of Section 9) is reproduced on this page as part of the Finance Act, 2006. 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, 2006 Section 61?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2006 Section 61. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales