Amendment to Section 153 recognises making materials available on the common portal as an authorised mode of availability. The Finance Act, 2021 inserts clause (ca) into section 153(1) of the Customs Act, after clause (c), providing that material may be made available "by ... Summary
Amendment to Section 153 recognises making materials available on the common portal as an authorised mode of availability.
The Finance Act, 2021 inserts clause (ca) into section 153(1) of the Customs Act, after clause (c), providing that material may be made available "by making it available on the common portal," thereby recognising electronic publication on the common portal as an authorised method of making materials available under that subsection.
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