TMI BlogAMENDMENTS IN THE CUSTOMS ACT, 1962 - FINANCE (No.2) BILL, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... XIIB titled Verification of Identity and Compliance is being inserted. New section 99B introduced under this chapter empowers proper officer of Customs to carry out verification of a person for ascertaining compliance with the provision of the Customs Act or any other law for the time being in force, for protecting the interests of revenue or to prevent smuggling in the manner as may be prescribed. It is proposed to do the verification of the person through the Aadhaar number or through such other alternative and viable means of identification as may be prescribed through the regulations. It also empowers the Board interalia to make regulations to exempt such persons or class of persons who may not be required to undergo the said verific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d)insert an Explanation so as to define the term instrument. [72] 5 Section 110 is being amended so as to- (a)substitute the existing proviso in sub-section (1) with two provisos so as to specify the conditions under which the custody of seized goods could be given to certain person. The amendment also seeks to specify the conditions, under which the custody of such goods, where it is not practicable to seize such goods, could be given to certain persons. insert a new sub-section (5) so as to empower the proper officer to provisionally attach any bank account for safeguarding the government revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings under section 28, no fine in lieu of confiscation shall be imposed on the infringing goods. [77] 10 Sub-section (1) of section 135 is being amended so as to- (a)to insert a new clause (e) therein to make obtaining of an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts, where such instrument has been utilized by any person a punishable offence. (b)insert a new sub-item (E) under item (i) to make obtaining an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts, where such instrument has been utilized by any person a puni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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