Customs Act s.28(6)
Penalty paid under s.28(5), on determination under s.28(6), deemed charge for non-payment of duty
What changed
Penalty paid under s.28(5), on determination under s.28(6), deemed charge for non-payment of duty
Application controls
- Open the official record and confirm publication and effective dates.
- Identify the affected provision, tariff item, notification, form or portal service.
- Check whether the change is permanent, temporary, conditional or superseded.
- Apply it only to transactions within the operative period.
- Preserve the prior version for historical-period matters.
Official source chain
Finance Bill, 2026 — official Ministry of Finance PDF
Explanatory memorandum — official Ministry of Finance PDF
Customs Act, 1962 — live India Code consolidation
Control: this route remains noindex until the final enacted Gazette and any provision-specific commencement or delegated instrument are archived and reviewed.
Source review date: 2026-07-28.
Official sources and scope
This page is source-anchored to official legislative material and the live consolidated Act. It is not represented as a closed amendment-history record until the final Gazette, commencement and delegated-law chain is complete.
Source review date: 2026-07-28. Transaction-date law and final Gazette wording prevail.