TypeBare Act JurisdictionCentral Government Enacted2012

Finance Act, 2012, (Central) Section 123

Substitution of New Section for Section 138

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.".