- In the Customs Act, in section 157, in sub-section (2), -(i)in clause (a), after the word "form", the words "and manner to deliver or present" shall be inserted;(ii)for clause (d), the following clauses shall be substituted, namely: -"(d) the time and manner of finalisation of provisional assessment;(e)the manner of conducting pre-notice consultation;(f)the circumstances under which, and the manner in which, supplementary notice may be issued;(g)the form and manner in which an application for advance ruling or appeal shall be made, and the procedure for the Authority, under Chapter VB;(h)the manner of clearance or removal of imported or export goods;(i)the documents to be furnished in relation to imported goods;(j)the conditions, restrictions and the manner of making deposits in electronic cash ledger, the utilisation and refund therefrom and the manner of maintaining such ledger;(k)the manner of conducting audit;(l)the goods for controlled delivery and the manner thereof;(m)the measures and separate procedure or documentation for a class of importers or exporters or categories of goods or on the basis of the modes of transport of goods.".
