Amendment of section 127L
79. In the Customs Act, in section 127L, in sub-section (1), in clause (i), the following Explanation shall be inserted, namely:—
“Explanation.— In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.”.
Notes on Clauses:
Clause 79 of the Bill seeks to amend clause (i) of sub-section (1) of section 127L of the Customs Act so as to insert an Explanation thereto to clarify that the concealment of particulars of duty liability relates to any such concealment made from the officer of Customs, to avoid confusion as to whether the concealment is from officer of customs or Settlement Commission and making the provision clear.
