The Customs (Amendment) Act, 1985, 80 of 1985 (Rep., Act 4 of 2018)

Section 11. In section 139 of the principal Act, the following Explanation shall be inserted at the end, namely:

Repealed or not in force · As amended up to 2026-08

'Explanation 11. In section 139 of the principal Act, the following Explanation shall be inserted at the end, namely:— 'Explanation.—For the purposes of this section, "document" includes inventories, photographs and lists certified by a Magistrate under sub-section (1C) of section 110.', Amendment of section 125.

Source: India Code