Clause 123 - Substitution of new section for section 138. - Finance Bill, 2012

Substitution of new section for section 138. 123. For section 138 of the Customs Act, the following section shall be substituted, namely: Offences to be tried summarily. "138. Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of 1974) an offence under this Chapter (other than the offence punishable for a term of imprisonment of three years or more under section 135) may be tried summarily by a Magistrate.".