{"act":{"id":"finance-act-2013","short_title":"The Finance Act, 2013","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2013-2014.","act_number":null,"act_year":2013,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":142,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2013/"},"unit":"section","section":{"number":"75","heading":"Amendment of section 104","text":"Amendment of section 104. 75. In section 104 of the Customs Act, for sub-section (6),the following sub-sections shall be substituted, namely:— \"(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 135 relating to— (a) | evasion or attempted evasion of duty exceeding fifty lakh rupees; or (b) | prohibited goods notified under section 11 which are also notified under sub-clause (C) of clause (i) of sub-section (1) of section 135; or (c) | import or export of any goods which have not been declared in accordance with the provisions of this Act and the market price of which exceeds one crore rupees; or (d) | fraudulently availing of or attempt to avail of drawback or any exemption from duty provided under this Act, if the amount of drawback or exemption from duty exceeds fifty lakh rupees, shall be non-bailable. (7) Save as otherwise provided in sub-section (6), all other offences under this Act shall be bailable.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> Amendment of section 104.</b></p><p><b> 75.</b> In section 104 of the Customs Act, for sub-section (6),<i></i>the following sub-sections shall be substituted, namely:—</p><p>\"(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 135 relating to—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>evasion or attempted evasion of duty exceeding fifty lakh rupees; or</td></tr><tr><td>(<i>b</i>)</td><td></td><td>prohibited goods notified under section 11 which are also notified under sub-clause (C) of clause (<i>i</i>) of sub-section (1) of section 135; or</td></tr><tr><td>(<i>c</i>)</td><td></td><td>import or export of any goods which have not been declared in accordance with the provisions of this Act and the market price of which exceeds one crore rupees; or</td></tr><tr><td>(<i>d</i>)</td><td></td><td>fraudulently availing of or attempt to avail of drawback or any exemption from duty provided under this Act, if the amount of drawback or exemption from duty exceeds fifty lakh rupees,</td></tr></table></div><p>shall be non-bailable.</p><p><span class=\"num\">(7)</span> Save as otherwise provided in sub-section (6), all other offences under this Act shall be bailable.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":172,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/75/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}