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Amendment of section 28

Clause 117 - INDIRECT TAXES Customs - Bill - Clause 117 - 117. In the Customs Act, in section 28,- (a) in the marginal heading, for the words duties not levied or short-levied , the words duties not levied or not paid or short-levied or short-paid shall be substituted; (b) in sub-section (1),- (i) in the opening paragraph, for the words duty has not been levied or has been shortlevied , the words duty has not been levied or not paid or has been short-levied or short- paid shall be substituted; ( .....

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