Amendment of section 28BA
57. In section 28BA of the Customs Act, in sub-section (1), for the words, brackets and figures “subsection (1) of section 28”, the words, brackets and figures "sub-section (1) or sub-section (4) of section 28” shall be substituted.
Notes on Clauses:
Clause 57 proposes to amend section 28BA to include notices issued under sub-section (4) of section 28, in addition to notices issued under sub-section (1) of section 28 for recovery of duties.
