Amendment of Section 135
In section 135 of the Customs Act, in sub-section (1),-
(a) in clause (a), after the words "knowingly concerned", the words "in mis-declaration of value or" shall be inserted;
(b) in clause (b), for the word and figures "section 111,", the words and figures "section 111 or section 113, as the case may be, or" shall be substituted;
(c) after clause (b), the following clause shall be inserted, namely:-
"(c) attempts to export any goods which he knows or has reason to believe are liable to confiscation under section 113,".