Amendment of section 127B

Section 84 of the Finance Act, 2014 deals with amendment of section 127B. 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 declarati

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.

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Section 84, The Finance Act, 2014 (Act 25 of 2014).