INDIRECT TAXES

Customs

Insertion of new section 135AA.

94. After section 135A of the Customs Act, the following section shall be inserted, namely:–

Protection of data.

‘135AA. (1) If a person publishes any information relating to the value or classification or quantityof goods entered for export from India, or import into India, or the details of the exporter or importer of such goods under this Act, unless required so to do under any law for the time being in force, heshall be punishable with imprisonment for a term which may extend to six months, or with finewhich may extend to fifty thousand rupees, or with both.

(2) Nothing contained in this section shall apply to any publication made by or on behalf of theCentral Government.

Explanation. –– For the purposes of this section, the expression “publishes” includes reproducingthe information in printed or electronic form and making it available for the public.’

Amendment of section 137

95. In section 137 of the Customs Act, in sub-section (1), after the words, figures and letter “or section 135A”, the words, figures and letters “or section 135AA” shall be inserted.

Clause 94 seeks to insert a new section 135AA in the Customs Act, so as to make punishable thepublishing of information relating to the value or classification or quantity of goods entered for export from India, or import into India, or the details of the exporter or importer of such goods, unless required so to do under any law for the time being in force.

It further seeks to provide that nothing contained in the said section shall apply to any publicationmade by or on behalf of the Central Government