Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 122] [Entire Act] Union of India - Subsection Section 122(b) in The Customs Act, 1962 (b)[ up to such limit, by such officers, as the Board may, by notification, specify.] [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]