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of <h1>Finance Act 1983 Amends Customs Act: Clause Omission and Increased Monetary Amount in Section 76.</h1> Section 76 of the Customs Act has been amended by the Finance Act, 1983. The amendment involves two changes: firstly, clause (a) in sub-section (1) is omitted entirely. Secondly, in clause (c) of the same sub-section, the monetary amount is revised, replacing 'five rupees' with 'fifty rupees.' These changes reflect adjustments in the statutory provisions relating to indirect taxes under customs regulations.
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