Amendment of section 28BA.
117. In section 28BA of the Customs Act, in sub-section (1),––
(a) for the words, figures and letter "or section 28B", the words, figures and letters "or section 28AAA or section 28B" shall be substituted;
(b) for the words, brackets, figures and letter "or sub-section (2) of section 28B", the words, brackets, figures and letters "or sub-section (3) of section 28AAA or sub-section (2) of section 28B" shall be substituted.
Notes on Clauses:
Clause 117 of the Bill seeks to amend section 28BA of the Customs Act relating to provisional attachment of property to protect revenue in certain cases so as to make it applicable also to the proposed clause 28AAA.
This amendment will take effect from the date on which this Bill receives the assent of the President.