TMI BlogAmendment of section 12.X X X X Extracts X X X X X X X X Extracts X X X X ..... e and letter "and section 3A" shall be inserted and shall be deemed to have been inserted with effect from the 10th day of May, 2008: Provided that the provisions of the Customs Act, 1962 (52 of 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f insertion of section 3A in the said Act with the exception that the offences and penalties shall not apply retrospectively. X X X X Extracts X X X X X X X X Extracts X X X X
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