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Amendment of section 125.

Clause 93 - Bills - INDIRECT TAXES - Customs - FINANCE BILL, 2018 - Clause 93 - 93. In the Customs Act, in section 125,- (i) in sub-section (1), in the proviso, for the words Provided that , the following shall be substituted, namely:- Provided that .....

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shall not apply: Provided further that ; (ii) after sub-section (2), the following shall be inserted, namely:- (3) Where the fine imposed under sub-section (1) is not paid within a period of one hundred and twenty days from the date of option given t .....

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e Bill, 2018 receives the assent of the President and no appeal is pending against such order as on that date, the option under said sub-section may be exercised within a period of one hundred and twenty days from the date on which such assent is rec .....

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