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<h1>Finance Act 2020 amends Section 11 of Customs Act 1962: 'gold, silver or any other goods' now included.</h1> Section 11 of the Customs Act, 1962, has been amended by the Finance Act, 2020. In sub-section (2), clause (f), the phrase 'gold or silver' is replaced with 'gold, silver or any other goods.' This amendment broadens the scope of the clause to include not only gold and silver but also any other goods under the relevant provisions of the Customs Act.