Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Bill 2012: Clause 123 proposes summary trials for certain Customs Act offences under new Section 138.</h1> Clause 123 of the Finance Bill, 2012, proposes substituting a new section for section 138 of the Customs Act. This amendment allows certain offences under the Customs Act, excluding those punishable by imprisonment of three years or more under section 135, to be tried summarily by a Magistrate, overriding the provisions of the Code of Criminal Procedure, 1973. The change will become effective upon receiving the President's assent.
TaxTMI 
TaxTMI 
