- In the Customs Act, in section 127B, -(i)in sub-section (1), in the first proviso, for clause (a), the following clause shall be substituted, namely:-"(a) the applicant has filed a bill of entry, or a shipping bill, or a bill of export, or made a baggage declaration, or a label or declaration accompanying the goods imported or exported through post or courier, as the case may be, and in relation to such document or documents, a show cause notice has been issued to him by the proper officer;";(ii)in clause (c), for the word, figures and letters "section 28AB", the word, figures and letters "section 28AA" shall be substituted;(iii)sub-section (2) shall be omitted.
