Section 84 - Amendment of section 59 - Finance Act, 2000

84. Amendment of section 59 In section 59 of the Customs Act, in sub-section (1), in clause (b), in sub-clause (ii), for the words at the rate of six per cent. per annum or such other rate as is for the time being fixed by the Board , the words at such rate not below eighteen per cent. and not exceeding thirty-six per cent. per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, shall be substituted.