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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Customs amendment revises Section 72 wording and expands administrative discretion by replacing 'select' with 'deem fit'.</h1> Amendment to the Customs Act modifies Section 72 by omitting clause (c), substituting 'exportation' with 'export or' in clause (d), replacing the phrase listing recoverable charges with 'interest, fine and penalties,' and changing the term 'select' to 'deem fit' in subsection (2), thereby altering statutory wording and expanding administrative discretion.

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