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Section 135 - Amendment of section 72. - Finance Act, 2016Extract Amendment of section 72. 135. In the Customs Act, in section 72, (a) in sub-section (1),- (i) clause (c) shall be omitted; (ii) in clause (d), for the word exportation , the words export or shall be substituted; (iii) in the long line, for the words all penalties, rent, interest and other charges , the words interest, fine and penalties shall be substituted; (b) in sub-section (2), for the word select , the words deem fit shall be substituted.
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