Circular No.ES/38/2020-21 14th April, 2020
To: Members of the Council
Sub: CBIC amends Notification No. 8/2020-Customs dated 02.02.2020 to make changes consequential to enactment of Finance Act, 202
CBIC has issued Notification No.19/2020- Customs dated 9th April, 2020 by making amendments in Notification No. 8/2020-Customs dated 2nd February, 2020 to make changes consequential to enactment of Finance Act, 2020.
In the said notification, following amendments have been made by CBIC –
for the words, figures and brackets “clause 139 of the Finance Bill, 2020, which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”, the words, figures and brackets, “section 141 of Finance Act, 2020 (12 of 2020)” shall be substituted;
for the words “under the said clause of the Finance Bill”, the words “under the said section of the said Finance Act” shall be substituted.
Members may kindly make a note of the above amendments.