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<h1>Finance Bill 2015 Amendment: Customs Act Section 132 Added as Predicate Offense in Money-Laundering Act.</h1> Clause 177 of the Finance Bill, 2015 proposes an amendment to the Prevention of Money-Laundering Act, 2002. It introduces a new Part B in the Schedule, adding section 132 of the Customs Act, 1962 as a predicate offense. This section pertains to offenses involving false declarations and false documents under the Customs Act. The amendment aims to incorporate these offenses into the framework of the Money-Laundering Act, thereby broadening the scope of activities considered as predicate offenses for money laundering.