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Application of the provisions of Act No.52 of 1962 to Central Excise Duties.-

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..... tion of the provisions of Act No.52 of 1962 to Central Excise Duties.- The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the Customs Act, 1 .....

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..... on 3 1 [and section 3A]. Provided that the provisions of the Customs Act, 1962 (52 of 1962) relating to offences and penalties shall not apply for the matters covered by section 3A for the per .....

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