Amendment to Central Excise Act inserts section 3A, suspending application of Customs offences and penalties for transitional matters. Section 12 of the Central Excise Act is amended to insert 'and section 3A' after 'section 3', treating section 3A as included with retrospective effect from 10 May 2008. A proviso provides that Customs Act provisions on offences and penalties shall not apply to matters covered by section 3A for the transitional period beginning on 10 May 2008 and ending immediately before the Finance Bill, 2011 receives the President's assent.