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        Bills

        Clause 123 - Substitution of new section for section 138.

        Finance Bill, 2012
        Chapter IV - Part 1
        Indirect Taxes - Customs

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        Summary trial of customs offences allowed, permitting magistrates to try minor Customs Act offences summarily. The substituted section authorizes that, notwithstanding the Code of Criminal Procedure, 1973, an offence under the Customs Act Chapter (other than more serious offences specified separately) may be tried summarily by a Magistrate, and the amendment takes effect from the date the Bill receives the President's assent.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Summary trial of customs offences allowed, permitting magistrates to try minor Customs Act offences summarily.

                                The substituted section authorizes that, notwithstanding the Code of Criminal Procedure, 1973, an offence under the Customs Act Chapter (other than more serious offences specified separately) may be tried summarily by a Magistrate, and the amendment takes effect from the date the Bill receives the President's assent.


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