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Clause 88 - Amendment of section 139. - FINANCE BILL, 2021

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Amendment of section 139.

88. In section 139 of the Customs Act, in the Explanation, for the words, brackets, figures and letter “a Magistrate under sub-section (1C) of section 110”, the words, brackets, figures and letters “a Magistrate under sub-section (1C), or Commissioner (Appeals) under sub-section (1D), of section 110” shall be inserted.



Notes on Clauses:

Clause 88 of the Bill also seeks to make consequential amendment in the Explanation to section 139 of the Customs Act so as to include inventories, photographs and lists certified by the Commissioner (Appeals) under sub-section (1D) to the documents within the meaning of that section to give evidentiary value to such documents.

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