Subs. by Act 27 of 1999, s. 110, for sub-section (3) (w.e.f. 11-5-1999). — LIST OF AMENDING ACTS

5. Subs. by Act 27 of 1999, s. 110, for sub-section (3) (w.e.f. 11-5-1999). (a) in any case in which an order passed under section 128A has enhanced any penalty or fine in lieu of confiscation or has confiscated goods of greater value, and (b) in any other case, unless the person affected by the proposed order has been given notice to show cause against it within one year from the date of the order sought to be annulled or modified. (6) Where the Central Government is of opinion that any duty of customs has not been levied or has been short -levied, no order levying or enhancing the duty shall be made under this section unless the person affected by the proposed order is given notice to show cause against it within the time limit specified in section 28.]

Section 5