Act 019 of 1931 : Land Customs (Amendment) Act, 1931

Section 1. Short title

1. Short title:- ¹[* * *]

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Prior to repeal by Act 1 of 1938, Section 1 read as:

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1. Short title.- This Act may be called the Land Customs (Amendment) Act, 1931.

Section 2. Amendment of section 7, Act XIX of 1924

2. Amendment of section 7, Act XIX of 1924:- ¹[* * *]

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Prior to repeal by Act 1 of 1938, Section 2 read as:

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2. Amendment of section 7, Act XIX of 1924.- Section 7 of the Land Customs Act, 1924, shall be renumbered as sub-section (1) of section 7, and to the said section so re-numbered the following sub-sections shall be added, namely:-

"(2) Where any dutiable goods, or any goods in respect of which a notification under section 19 of the Sea Customs Act, 1878 (III of 1878), prohibiting the bringing or taking by land of such goods into British India or any specified part thereof, has been issued, are passed by land out of any foreign territory and the Land Customs Officer is of opinion that an offence under sub-section (1) has been committed in respect of such goods and that the penalty provided in that sub-section is inadequate, he may make a complaint to a magistrate having jurisdiction.

(3) Such magistrate shall thereupon inquire into and try the charge brought against the accused person and, upon conviction, may sentence him to imprisonment of either description for a term which may extend to six months, or to fine not exceeding one thousand rupees, or to both, and may confiscate the goods in respect of which the offence has been committed."