Removal of Explanation in section 127H alters statutory wording under Customs law following a legislative amendment. Amendment deletes the Explanation to sub section (1) of section 127H of the Customs Act. The change operates solely by excising the explanatory clause from that sub section, thereby altering the statutory wording that governs the application and interpretation of sub section (1).
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Provisions expressly mentioned in the judgment/order text.
Removal of Explanation in section 127H alters statutory wording under Customs law following a legislative amendment.
Amendment deletes the Explanation to sub section (1) of section 127H of the Customs Act. The change operates solely by excising the explanatory clause from that sub section, thereby altering the statutory wording that governs the application and interpretation of sub section (1).
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