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Amendment of section 41.

Clause 72 - Bills - INDIRECT TAXES - Customs - FINANCE BILL, 2018 - Clause 72 - 72. In the Customs Act, in section 41, in sub-section (1),- (i) after the words export goods , the words or imported goods shall be inserted; (ii) for the words the presc .....

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, and the proper officer is satisfied that there is no sufficient cause for such delay, such person-in-charge shall be liable to pay penalty not exceeding fifty thousand rupees . Clause 72 of the Bill seeks to amend section 41 of the Customs Act so a .....

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