Notes on clauses - Customs

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....he Customs Act to provide for recovery of duties in certain cases relatable to utilisation of instruments, such as duty credit scrips issued under the Foreign Trade (Development and Regulation) Act, 1992 where the instrument was obtained by means of collusion or wilful misstatement or suppression of facts made by the person to whom it was issued or his agent or employee, and was utilised by another person who acquired it from the original holder, then the duties, relatable to the utilisation, shall be recovered from the person to whom the instrument had been issued. This amendment will take effect from the date on which this Bill receives the assent of the President. Clause 117 of the Bill seeks to amend section 28BA of the Customs Ac....

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....visions as the officer-in-charge of a police station has, and is subject to, under the Code of Criminal Procedure, 1973. Sub-section (4) thereof seeks to provide that notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under this Act (except an offence punishable for a term of imprisonment of three years or more under section 135) shall be be ilable. Sub-section (5) thereof seeks to provide that notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under this Act except an offence punishable for a term of imprisonment of three years or more under section 135 shall be non-cognizable. Sub-section (6) thereof seeks to provide that offence punishable for a term of ....

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.... the words "fifty thousand". These amendments will take effect from the date on which this Bill receives the assent of the President. Clause 123 of the Bill seeks to substitute a new section for section 138 of the Customs Act to provide that notwithstanding anything contained in the Code of Criminal Procedure, 1973, an offence under this Chapter (other than the offence punishable for a term of imprisonment of three years or more under section 135) may be tried summarily by a Magistrate. This amendment will take effect from the date on which this Bill receives the assent of the President. Clause 124 of the Bill seeks to amend clause (a) of section 153 of the Customs Act so as to substitute the words "to the person for whom it is ....