Ins. by Act 23 of 2019, s. 71 (w.e.f. 1-8-2019). — LIST OF AMENDING ACTS

3. Ins. by Act 23 of 2019, s. 71 (w.e.f. 1-8-2019). (2) The provisions of sub-section (1) shall not apply to such person or class of persons as may be prescribed. (3) Notwithstanding anything contained in any other provisions of this Act, where the Principal Commissioner of Customs or the Commissioner of Customs comes to the conclusion, based on reasons to be recorded in writing, that the person referred to in sub-section (1) has— (i) failed to comply with the requirements of the said sub-section or submitted incorrect documents or information under the said sub -section, he may, by order, suspend— (a) clearance of imported goods or export goods; (b) sanction of refund; (c) sanction of drawback; (d) exemption from duty; (e) licence or registration granted under this Act; or (f) any benefit, monetary or otherwise, arising out of import or export, relating to such person, subject to such conditions as may be prescribed; (ii) failed authentication as required under the said sub-section, he may, by order, direct that such person shall not have the benefit of any of the items specified in sub-clauses (a) to (f) of clause (i). (4) The order of suspension under sub-section (3) shall remain in force until the person concerned complies with the requirements of sub-section (1) or furnishes correct document or information there under. Explanation.—For the purposes of this section, the expression "Aadhaar number" shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016).] CHAPTER XIII SEARCHES, SEIZURE AND ARREST

Section 3