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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 123

Substitution of New Section for Section 138

~1 min read
https://sooperkanoon.com/act/63771

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 123 is part of Finance Act, 2012, (Central) - Substitution of New Section for Section 138. Read the section text below and explore Indian court judgments that cite it.

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Section Text

For section 138 of the Customs Act, the following section shall be substituted, namely:--

"138. Offences to be tried summarily.--Notwithstanding anything contained in the Code of Criminal Procedure, 1973(2 of 1974), an offence under this Chapter (other than the offence punishable for a term of imprisonment of three years or more under section 135) may be tried summarily by a Magistrate.".

Frequently asked questions

What does Finance Act, 2012, (Central) Section 123 provide?

Section Section 123 of the Finance Act, 2012, (Central) (Substitution of New Section for Section 138) is reproduced on this page as part of the Finance Act, 2012, (Central). 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 Act, 2012, (Central) Section 123?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 123. 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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