TaxTMI 
TaxTMI 
AMENDMENTS IN THE CUSTOMS ACT, 1962 - FINANCE (No.2) BILL, 2019
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....Central Government, in addition to the person-in- charge of the conveyance. [69] 2 A new chapter XIIB titled "Verification of Identity and Compliance" is being inserted. New section 99B introduced under this chapter empowers proper officer of Customs to carry out verification of a person for ascertaining compliance with the provision of the Customs Act or any other law for the time being in for....
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....Customs, any person referred to in sub-section (2) of section 100 who has any goods liable to confiscation secreted inside his body. The proper officer can directly furnish the report of the said screening or scanning to the nearest magistrate if such goods are found secreted inside the body of the said person. (b)so as to enable the magistrate to take action upon the report of scanning or scree....
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.... seeks to specify the conditions, under which the custody of such goods, where it is not practicable to seize such goods, could be given to certain persons. insert a new sub-section (5) so as to empower the proper officer to provisionally attach any bank account for safeguarding the government revenue and prevention of smuggling, for a period not exceeding six months. It is also being provided t....
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..... [75] 8 Section 117 is being amended so as to increase the maximum limit of penalty from one lakh rupees to four lakh rupees. [76] 9 First proviso to section 125 is being amended so as to provide that in respect of cases of covered under deemed closure proceedings under section 28, no fine in lieu of confiscation shall be imposed on the infringing goods. [77] 10 Sub-section (1) of sectio....