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<h1>Amendment to Customs Act: Owners Cannot Relinquish Title if Offense Suspected Under Section 23, Sub-section (2).</h1> Section 23 of the Customs Act, 1962, is amended by inserting a proviso in sub-section (2). This new provision stipulates that the owner of imported goods cannot relinquish their title to these goods if an offense appears to have been committed under the Customs Act or any other current law. This amendment is part of the Finance Act, 2006, under Chapter IV, which deals with indirect taxes, specifically customs.