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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 2004 Section 71

Amendment of Section 137

~1 min read
https://sooperkanoon.com/act/18840

Bare act section · Research

About this section

Finance (No. 2) Act, 2004 Section 71 is part of Finance (No. 2) Act, 2004 - Amendment of Section 137. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 137 of the Customs Act, after sub-section (2), the following sub-section shall be inserted, namely:--

"(3) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the Chief Commissioner of Customs on payment, by the person accused of the offence to the Central Government, of such compounding amount as may be specified by rules.".

Frequently asked questions

What does Finance (No. 2) Act, 2004 Section 71 provide?

Section Section 71 of the Finance (No. 2) Act, 2004 (Amendment of Section 137) is reproduced on this page as part of the Finance (No. 2) Act, 2004. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No. 2) Act, 2004 Section 71?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 2004 Section 71. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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