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of <h1>Customs Act Section 72 Amended: Key Changes in Clauses and Terminology Under Finance Act 2016.</h1> In the Customs Act, section 72 is amended as follows: Sub-section (1) has clause (c) omitted, and in clause (d), 'exportation' is replaced with 'export or.' Additionally, the phrase 'all penalties, rent, interest and other charges' is changed to 'interest, fine and penalties.' In sub-section (2), the word 'select' is replaced with 'deem fit.' These amendments are part of the Finance Act, 2016.
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