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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Act amendment expands section 84 wording to include custody alongside examination, altering enforcement responsibilities</h1> Clause 135 of the Finance Bill inserts the words 'the custody, examination' in place of 'the examination' in section 84 of the Customs Act, thereby expressly extending the statutory language to cover custody as well as examination. The amendment expands the operative scope of section 84 to encompass authority over custody of goods during customs processes, with immediate effect on enforcement procedure and on how administrative control and associated safeguards over seized or detained goods are framed under the provision.
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