Subs. by Act 21 of 1984, s. 40, for “Provided that” (w.e.f. 11-5-1984). — LIST OF AMENDING ACTS

9. Subs. by Act 21 of 1984, s. 40, for “Provided that” (w.e.f. 11-5-1984). (i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or (ii) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or (iii) the amount of fine or penalty determined by such order, does not exceed 1 [two lakh rupees].

Section 9