In section 2 of the Customs Act, 1962(52 of 1962) (hereinafter referred to as the Customs Act), in clause (41), for the words, brackets and figures "sub-section (1) of section 14", the words, brackets and figures "sub-section (1) or sub-section (2) of section 14" shall be substituted with effect from such date1 as the Central Government may, by notification in the Official Gazette, appoint.
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1. w.e.f. from 10.10.2007, as per notification No. 93/2007-Customs (N.T.) dated 13.09.2007