Section 44A

The security required under subsection (1) shall not exceed the amount of duty leviable on such goods.

Power to extend period

44AA. Where, by this Act, a period is specified within which an act or thing is to be done by a person, and the Minister is satisfied that the act or thing could not be completed in that period due to the occurrence of public emergency or public health crisis, the Minister may, upon such terms and conditions as the Minister thinks fit, extend the period for the completion of the act or thing before the expiration of the period.

Power to modify terms and conditions

44AB. (1) Where terms and conditions are imposed pursuant to this

Act, the Minister may, on the advice of the Director General, from time

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to time modify the terms and conditions for the purpose of carrying out the objects of this Act.

Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating—

The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).

Where the terms and conditions were initially imposed by the

Director General pursuant to this Act, the terms and conditions as modified by the Minister shall be deemed to have been imposed by the

Director General.

For the purposes of this section, “modify” means add to, delete or vary.

Protection against suit and legal proceedings