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Section72
The Finance Act, 2019 (No. 2)

Amendment of section 103

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 72 of the Finance Act, 2019 (No. 2) deals with amendment of section 103. Amendment of section 103. 72. In section 103 of the Customs Act,— (i) | for sub-section (1), the following sub-section shall be substituted, namely:- "(1) Where the proper officer has reason to believe that any person referred to in sub-section (2) of section 100 has any goods liable to confiscation

Amendment of section 103.

72. In section 103 of the Customs Act,—

(i)for sub-section (1), the following sub-section shall be substituted, namely:-
"(1) Where the proper officer has reason to believe that any person referred to in sub-section (2) of section 100 has any goods liable to confiscation secreted inside his body, he may detain such person and shall,--
(a)with the prior approval of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as soon as practicable, screen or scan such person using such equipment as may be available at the customs station, but without prejudice to any of the rights available to such person under any other law for the time being in force, including his consent for such screening or scanning, and forward a report of such screening or scanning to the nearest magistrate if such goods appear to be secreted inside his body; or
(b)produce him without unnecessary delay before the nearest magistrate.";
(ii)in sub-section (6), after the words "Where on receipt of a report", the words, brackets, letter and figure "from the proper officer under clause (a) of sub-section (1) or" shall be inserted.
Section 72, The Finance Act, 2019 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Customs Act s. 103 Power to screen or X-ray bodies of suspected persons for detecting secreted goods
  2. s. 100 Amendment of section 50
  3. s. 103 Amendment of section 54

Referred to by 1

  1. s. 205 Amendment of section 2

Questions about Section 72

What does Section 72 of the Finance Act, 2019 (No. 2) deal with?

Section 72 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 103". Amendment of section 103. 72. In section 103 of the Customs Act,— (i) | for sub-section (1), the following sub-section shall be substituted, namely:- "(1) Where the proper officer has reason to believe that any person referred to in sub-section (2) of section 100 has any goods liable to confiscation

How do I find court cases under Section 72 of the Finance Act, 2019 (No. 2)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2019 (No. 2) 72, section 72 Finance Act, 2019 (No. 2), section 72 of the Finance Act, 2019 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 72 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Customs Act 103 (Power to screen or X-ray bodies of suspected persons for detecting secreted goods), section 100 (Amendment of section 50), section 103 (Amendment of section 54), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.