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of <h1>Amendment to Customs Act Section 142 clarifies inclusion of Section 28B amounts in recoverable duties.</h1> Section 142 of the Customs Act is amended to include additional language in sub-section (1). The amendment specifies that the phrase 'under this Act' will be followed by 'including the amount required to be paid to the credit of the Central Government under section 28B.' This change clarifies that amounts payable under section 28B are also subject to the provisions of section 142, thereby expanding the scope of recoverable amounts under the Customs Act as amended by the Finance Act, 2000.
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