Collection and payment of arrears of duties :
Section – 109. Notwithstanding the repeal of the enactments specified in the Fifth Schedule, the proceeds of duties levied under the said enactments immediately preceding the date on which the Finance Bill, 2018 receives the assent of the President, shall,—
| (i) | if collected by the collecting agencies but not paid into the Reserve Bank of India; or | |
| (ii) | if not collected by the collecting agencies, |
be paid, or collected and paid, as the case may be, into the Reserve Bank of India for being credited to the Consolidated Fund of India.