Amendment of section 5.
81. In section 5 of the Customs Act, in sub-section (3), for the words and figures “Chapter XV and section 108”, the words, figures, brackets and letter “Chapter XV, section 108 and sub-section (1D) of section 110” shall be substituted.
Notes on Clauses:
Clause 81 of the Bill seeks to make amendment in sub-section (3) of section 5 of the Customs Act so as to substitute the words and figures “Chapter XV and section 108” with the words, figures, brackets and letter “Chapter XV, section 108 and sub-section (1D) of section 110” for indicating the powers of the Commissioner (Appeals).
