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of <h1>Finance Bill 2013 amends Customs Act Section 28BA to include notices from Section 28(4) for duty recovery.</h1> Clause 57 of the Finance Bill, 2013, amends section 28BA of the Customs Act. It modifies sub-section (1) by replacing the reference to 'subsection (1) of section 28' with 'sub-section (1) or sub-section (4) of section 28.' This change allows for the inclusion of notices issued under sub-section (4) of section 28, alongside those under sub-section (1), for the recovery of duties.
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