# The Finance Act, 2022, Section 95: Insertion of new section 135AA - Act: The Finance Act, 2022 (Act 6 of 2022) - Ministry: Ministry of Finance - Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/95/ ## Text Insertion of new section 135AA. 95. After section 135A of the Customs Act, the following section shall be inserted, namely:β€” '135AA Protection of data.β€” (1) If a person publishes any information, that is furnished to customs by an exporter or importer under this Act, relating to the value or classification or quantity of goods entered for export from India, or import into India, along with the identity of the persons involved or in a manner that leads to disclosure of such identity, unless required so to do under any law for the time being in force or by specific authorisation of such exporter or importer, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to fifty thousand rupees, or with both. (2) Nothing contained in this section shall apply toβ€” (a) | any publication made by or on behalf of the Central Government; (b) | data sourced from any publication made by or on behalf of the Central Government for analysis of trends in India's international trade and dissemination thereof. Explanation.--For the purposes of this section, the expression "publishes" includes reproducing the information in printed or electronic form and making it available for the public. '. --- Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.