Finance Act, 2003 Section 108 - Bare Act |
| State | Central Government |
| Year | 2003 |
| Section Title | Amendment of Section 27 |
In section 27 of the Customs Act, in sub-section (2), in the first proviso, in clause (a), after the word "importer", the words "or the exporter, as the case may be" shall be inserted.