# The Finance Act, 2016, Section 120: Amendment of section 28

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/120/

## Text

Amendment of section 28 120 . In the Customs Act, in section 28,— (a) | in the marginal heading, for the words "duties not levied or short-levied", the words "duties not levied or not paid or short-levied or short-paid" shall be substituted; (b) | in sub-section (1),— (i) | in the opening paragraph, for the words "duty has not been levied or has been short-levied", the words "duty has not been levied or not paid or has been short-levied or short- paid" shall be substituted; (ii) | in clause (a),— (A) | for the words "one year", the words "two years" shall be substituted; (B) | after the words "so levied", the words "or paid" shall be inserted; (c) | in sub-section (3), for the words "one year", the words "two years" shall be substituted; (d) | in sub-section (4),— (i) | in the opening paragraph, for the words "levied or has been short-levied", the words "levied or not paid or has been short-levied or short-paid" shall be substituted; (ii) | in the long line, for the words "so levied", the words "so levied or not paid" shall be substituted; (e) | in sub-section (5), for the words "duty has not been levied or has been short-levied", the words "duty has not been levied or not paid or has been short-levied or short-paid" shall be substituted; (f) | in sub-section (6), in item (ii), for the words "one year", the words "two years" shall be substituted; (g) | in sub-section (7), for the words "one year", the words "two years" shall be substituted; (h) | in Explanation 1, in clause (a), for the words "not levied", the words "not levied or not paid or short-levied or short-paid" shall be substituted.

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