Clause 78 - Amendment of section 127B - Finance (No. 2) Bill, 2014

Amendment of section 127B 78. In the Customs Act, in section 127B, (i) in sub-section (1), in the first proviso, for clause (a), the following clause shall be substituted, namely: (a) the applicant has filed a bill of entry, or a shipping bill, or a bill of export, or made a baggage declaration, or a label or declaration accompanying the goods imported or exported through post or courier, as the case may be, and in relation to such document or documents, a show cause notice has been issued to him by the proper officer; ; (ii) in clause (c), for the word, figures and letters section 28AB , the word, figures and letters section 28AA shall be substituted; (iii) sub-section (2) shall be omitted.