This amendment provides for punishment in case of any offence committed U/s 32 A. According to the amendment such person shall be liable to a penalty not exceeding three times the value of the goods in respect of which such offence is committed and such goods shall also be liable to confiscation and upon conviction by a Special Judge he shall further be liable to imprisonment for a term which may extend to ten years but shall not be less than five years or to fine, or to both. Further the term of imprisonment in case of any person who bears himself in disguise or is armed is proposed to be increased from 3 years to 7 years.