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[Cites 0, Cited by 0] [Section 135(3)] [Section 135] [Entire Act]

Union of India - Subsection

Section 135(3)(ii) in The Customs Act, 1962

(ii)the fact that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods which are the subject matter of such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence;