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Union of India - Section

Section 98 in THE FINANCE ACT, 2021

98. Amendment of section 149.

In section 149 of the Customs Act, after the proviso, the following provisos shall be inserted, namely:––“Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:Provided also that such amendments, as may be specified by the Board, may be done by the importer or exporter on the common portal.”.