Section 38
Section 41d of the principal Act is amended—
of Excise (Amendment) Act 2019
Amendment ActIn forceProvision 38 of 80
Section 38
(a)
in subsection (1)
(i)
by substituting for the words “two months” the words “one month”;
(ii)
by substituting for the words “five hundred” the words “five thousand”; and
(iii)
by substituting for the words “two thousand” the words “ten thousand”;
(b)
by inserting after subsection (2) the following subsection:
“(3) For the purpose of this section, “agent of the vessel” includes a freight forwarder.”.