Amendment of section 135
68. In section 135 of the Customs Act, in sub-section (1), in clause (i), in sub-clauses (B) and (D), for the words “thirty lakh”, the words “fifty lakh” shall respectively be substituted.
Notes on Clauses:
Clause 68 of the Bill seeks to amend sub-clauses (B) and (D) of clause (i) of sub-section (1) of section135 of the Customs Act so as to increase the threshold limit for punishment with imprisonment up to seven years and with fine, from “thirty lakh” rupees to “fifty lakh” rupees.
