174. Ins. by Act 8 of 2011, S. 67 (w.r.e.f. 10-5-2008). Provided that the provisions of the Customs Act, 1962 (52 of 1962) relating to offences and penalties shall not apply for the matters covered by Section 3-A for the period beginning on the 10th day of May, 2008 and ending immediately before the day on which the Finance Bill, 2011 receives the assent of the President.
