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Amendment of section 28B - Customs Act

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....) after sub-section (1), the following sub-section shall be inserted, namely:— ''(1A) Every person who has collected any amount in excess of the duty assessed or determined or paid on any goods or ....

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Full Text of the Document

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.... (1A), as the case may be," shall be substituted; (iii) in sub-section (4),— (a) for the words, brackets and figures "sub-section (1) or sub-section (3)", the words, brackets, figures and letter "....

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Amendment of section 28B - Customs Act