Section 38 - Amendment of section 61 - Finance Act, 1984

38. Amendment of section 61 In section 61 of the Customs Act, to sub-section (2), the following proviso shall be added, namely:- Provided that the Board may, if it considers it necessary so to do in the public interest, waive, by special order and under circumstances of an exceptional nature to be specified in such order, the whole or part of any interest payable under this sub-section in respect of any warehoused goods. .