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of <h1>Finance Bill 2021: Amendment to Customs Act Section 139 Expands Evidentiary Scope to Include More Certified Documents.</h1> Clause 88 of the Finance Bill, 2021 proposes an amendment to section 139 of the Customs Act. It replaces the reference to 'a Magistrate under sub-section (1C) of section 110' with 'a Magistrate under sub-section (1C), or Commissioner (Appeals) under sub-section (1D), of section 110.' This amendment aims to include inventories, photographs, and lists certified by the Commissioner (Appeals) under sub-section (1D) as documents with evidentiary value, thereby broadening the scope of section 139 to encompass these additional certified materials.
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