https://www.taxtmi.com/notifications?id=145835 The amendment law enlarges the penal, evidentiary and procedural framework under the Customs Act, the Gold (Control) Act and the Central Excises and Salt Act. It strengthens offences relating to misdeclaration, smuggling, unlawful removal and dealings in goods liable to confiscation, raises punishments for serious and repeat offences, and introduces publication of the particulars of convicted persons. It also creates presumptions as to culpable mental state, documentary evidence and the relevancy of statements, while restricting probationary relief generally to persons under eighteen years of age. en-us Sat, 01 Sep 1973 00:00:00 +0530 Wed, 10 Jun 2026 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145835 The amendment law enlarges the penal, evidentiary and procedural framework under the Customs Act, the Gold (Control) Act and the Central Excises and Salt Act. It strengthens offences relating to misdeclaration, smuggling, unlawful removal and dealings in goods liable to confiscation, raises punishments for serious and repeat offences, and introduces publication of the particulars of convicted persons. It also creates presumptions as to culpable mental state, documentary evidence and the relevancy of statements, while restricting probationary relief generally to persons under eighteen years of age. Notifications Customs Sat, 01 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145835