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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendments to Section 135 of the Customs Act: New Provisions on Export and Fraudulent Instruments Over Fifty Lakh Rupees.</h1> Section 135 of the Customs Act has been amended to include new provisions. Clause (d) in sub-section (1) is revised to clarify the export of goods. A new clause (e) is added, addressing the fraudulent acquisition of instruments from authorities. In item (i), sub-item (D) is modified, and a new sub-item (E) is introduced, dealing with fraudulent instruments where the duty exceeds fifty lakh rupees. An explanation is added after sub-section (3), defining 'instrument' as per section 28AAA's Explanation 1.
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