84. Amendment of section 75.
In the Customs Act, in section 75, in sub-section (1), 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 84 of the Bill seeks to amend section 75 of the Customs Act to omit reference to "section 82", which had been omitted vide section 104 of the Finance Act, 2017. However, as reference to section 82 is still existing in sub-section (1) of section 75, it is proposed to substitute reference to “section 82” with "clause (a) to section 84".
