Section 83 - Amendment of section 146A - Finance Act, 2013

Amendment of section 146A 83. In section 146A of the Customs Act,- (a) in sub-section (2), in clause (b), for the words customs house agent , the words customs broker shall be substituted; (b) in sub-section (4), (i) for clause (b), the following clause shall be substituted, namely: (b) who is convicted of an offence connected with any proceeding under this Act, the Central Excise Act, 1944(1 of 1944) , the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994(32 of 1994); or ; (ii) for the words, figures and brackets Central Excises and Salt Act, 1944 (1 of 1944) or the Gold (Control) Act, 1968 (45 of 1968) , the words, figures and brackets Central Excise Act, 1944 (1 of 1944)or the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994) shall be substituted.