Amendment of section 28 B.

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..... he Customs Act, 1962 (hereinafter referred to as the Customs Act),— (i) after sub-section (1), the following sub-section shall be inserted, namely:— ''(1A) Every person who has collected any amoun .....

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..... the words, brackets, figures and letter "sub-section (1) or sub-section (1A), as the case may be," shall be substituted; (iii) in sub-section (4),— (a) for the words, brackets and figures "sub-se .....

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