https://www.taxtmi.com/acts?id=18852 The amendment inserts an Explanation in clause (i) of section 127L(1) clarifying that concealment of particulars of duty liability relates to any such concealment made from the officer of customs, thereby defining the element of concealment as concealment committed vis a vis a customs officer. en-us Mon, 11 Aug 2014 18:29:53 +0530 Mon, 11 Aug 2014 18:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18852 The amendment inserts an Explanation in clause (i) of section 127L(1) clarifying that concealment of particulars of duty liability relates to any such concealment made from the officer of customs, thereby defining the element of concealment as concealment committed vis a vis a customs officer. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 18:29:53 +0530 https://www.taxtmi.com/acts?id=18852