# The Finance Act, 2021, Section 97: Amendment of section 139

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/97/

## Text

Amendment of section 139. 97. In section 139 of the Customs Act, in the Explanation, for the words, brackets, figures and letter "a Magistrate under sub-section (1C) of section 110", the words, brackets, figures and letters "a Magistrate under sub-section (1C), or Commissioner (Appeals) under sub-section (1D), of section 110" shall be inserted.

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