Section 120 - Amendment of section 28. - Finance Act, 2016

Amendment of section 28. 120. In the Customs Act, in section 28, (a) in the marginal heading, for the words duties not levied or short-levied , the words duties not levied or not paid or short-levied or short-paid shall be substituted; (b) in sub-section (1), (i) in the opening paragraph, for the words duty has not been levied or has been short-levied , the words duty has not been levied or not paid or has been short-levied or short- paid shall be substituted; (ii) in clause (a), (A) for the words one year , the words two years shall be substituted; (B) after the words so levied , the words or paid shall be inserted; (c) in sub-section (3), for the words one year , the words two years shall be substituted; (d) in sub-section (4), (i) in the opening paragraph, for the words levied or has been shortlevied , the words levied or not paid or has been short-levied or short-paid shall be substituted; (ii) in the long line, for the words so levied , the words so levied or not paid shall be substituted; (e) in sub-section (5), for the words duty has not been levied or has been shortlevied , the words duty has not been levied or not paid or has been short-levied or short-paid shall be substituted; (f) in sub-section (6), in item (ii), for the words one year , the words two years shall be substituted; (g) in sub-section (7), for the words one year , the words two years shall be substituted; (h) in Explanation 1, in clause (a), for the words not levied , the words not levied or not paid or short-levied or short-paid shall be substituted.