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    <title>Amendment of section 127B</title>
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    <description>The amendment effects a textual substitution in the Customs Act, 1962 by removing the phrase &quot;but excluding the goods not included in the entry made under this Act&quot; in section 127B(1) and substituting the words &quot;or otherwise,&quot; thereby directly revising the statutory wording.</description>
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      <description>The amendment effects a textual substitution in the Customs Act, 1962 by removing the phrase &quot;but excluding the goods not included in the entry made under this Act&quot; in section 127B(1) and substituting the words &quot;or otherwise,&quot; thereby directly revising the statutory wording.</description>
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