Section 48 - Amendment of section 23 - Finance Act, 1983

48. Amendment of section 23 In section 23 of the Customs Act, in sub-section (1),- (a) for the words Where it is shown , the words and figures Without prejudice to the provisions of section 13. where it is shown shall be substituted; (b) after the words have been lost , the brackets and words (otherwise than as a result of pilferage) shall be inserted.