# The Finance Act, 2016, Section 135: Amendment of section 72

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/135/

## Text

Amendment of section 72 135. In the Customs Act, in section 72,— (a) | in sub-section (1),— (i) | clause (c) shall be omitted; (ii) | in clause (d), for the word "exportation", the words "export or" shall be substituted; (iii) | in the long line, for the words "all penalties, rent, interest and other charges", the words "interest, fine and penalties" shall be substituted; (b) | in sub-section (2), for the word "select", the words "deem fit" shall be substituted.

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