# The Finance Act, 2014, Section 84: Amendment of section 127B

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/84/

## Text

Amendment of section 127B 84. In the Customs Act, in section 127B,— (i) | in sub-section (1), in the first proviso, for clause (a), the following clause shall be substituted, namely:— "(a) | the applicant has filed a bill of entry, or a shipping bill, or a bill of export, or made a baggage declaration, or a label or declaration accompanying the goods imported or exported through post or courier, as the case may be, and in relation to such document or documents, a show cause notice has been issued to him by the proper officer;"; (ii) | in clause (c), for the word, figures and letters "section 28AB", the word, figures and letters "section 28AA" shall be substituted; (iii) | sub-section (2) shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

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