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<h1>Amendment to Section 135 of Customs Act: Punishment Threshold Raised from 30 Lakh to 50 Lakh Under Finance Bill 2013.</h1> Clause 68 of the Finance Bill, 2013 proposes an amendment to section 135 of the Customs Act. This amendment targets sub-clauses (B) and (D) of clause (i) in sub-section (1), raising the threshold for punishment involving imprisonment up to seven years and a fine from thirty lakh rupees to fifty lakh rupees. This change reflects an increase in the monetary threshold for offenses under the specified provisions of the Customs Act.