Section 124 - Amendment of section 47. - Finance Act, 2012

Amendment of section 47. 124 . In section 47 of the Customs Act, in sub-section (2), (a) in the first proviso, for the words "Provided that", the following shall be substituted, namely: " Provided that the Central Government may, by notification in the Official Gazette, specify the class or classes of importers who shall pay such duty electronically: Provided further that"; (b) in the second proviso, for the words "Provided further that", the words "Provided also that" shall be substituted.