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[Cites 0, Cited by 12] [Section 138B] [Entire Act]

Union of India - Subsection

Section 138B(2) in The Customs Act, 1962

(2)The provisions of sub-section (1) shall, so far as may be, apply in relation to any proceeding under this Act, other than a proceeding before a Court, as they apply in relation to a proceeding before a Court.]