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Amendment of section 125

Section 95 - Finnace Acts - INDIRECT TAXES - Customs - FINANCE ACT, 2018 - Section 95 - 95. 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:- Provid .....

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section 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 .....

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