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of <h1>Finance Bill 2016: Amendments to Customs Act Section 72 Clarify Terms on Export and Associated Charges.</h1> Clause 132 of the Finance Bill, 2016 proposes amendments to section 72 of the Customs Act. In sub-section (1), it removes clause (c), replaces 'exportation' with 'export' in clause (d), and changes 'all penalties, rent, interest and other charges' to 'interest, fine and penalties' in the long line. In sub-section (2), it replaces the word 'select' with 'deem fit.' These changes aim to update the language and provisions related to customs duties and associated charges.
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