Amendment of section 127B
78. In the Customs Act, in section 127B,—
(i) in sub-section (1), in the first proviso, for clause (a), the following clause shall be substituted, namely:—
“(a) the applicant has filed a bill of entry, or a shipping bill, or a bill of export, or made a baggage declaration, or a label or declaration accompanying the goods imported or exported through post or courier, as the case may be, and in relation to such document or documents, a show cause notice has been issued to him by the proper officer;”;
(ii) in clause (c), for the word, figures and letters “section 28AB”, the word, figures and letters
“section 28AA” shall be substituted;
(iii) sub-section (2) shall be omitted.
Notes on Clauses:
Clause 78 of the Bill seeks to amend clause (a) of the first proviso to sub-section (1) of section 127B of the Customs Act so as to include certain more documents therein for the purpose of enabling the applicant to make application before the Settlement Commission on the basis of such documents. It further seeks to amend clause (c) thereof to substitute the figures and letters “28AA”, for the word, figures and letters “section 28AB” to align it with the existing provision on interest on delayed payment of duty. It also seeks to omit sub-section (2) as the same has become redundant and leads to different interpretations.
