# The Finance Act, 2014, Section 85: Amendment of section 127L

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/85/

## Text

Amendment of section 127L 85. In the Customs Act, in section 127L, in sub-section (1), in clause (i), the following Explanation shall be inserted, namely:— "Explanation.—In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.". © Copyright. Taxmann Publications Pvt. Ltd.

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