83. Amendment of section 74.
In the Customs Act, in section 74, in sub-section (1), in clause (iii), for the word and figures “section 82”, the words, brackets, letter and figures “clause (a) of section 84” shall be substituted.
Notes on Clauses:
Clause 83 of the Bill seeks to amend section 74 of the Customs Act to omit the reference to "section 82" therein, which had been omitted vide section 104 of the Finance Act, 2017. However, as reference to section 82 is still existing in clause (iii) to sub-section (1) of that section, it is proposed to substitute the said reference with "clause (a) to section 84".
