Customs enforcement scope expanded to include implementation of import and export prohibitions and procedures under law. The amendment expands section 151A's application so that its powers may be exercised not only for levy of duty but also for implementation of any provisions of this Act or any other law insofar as they relate to prohibitions, restrictions or procedures for import or export of goods, thereby enabling enforcement of regulatory controls and procedural requirements affecting cross border trade.
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Provisions expressly mentioned in the judgment/order text.
Customs enforcement scope expanded to include implementation of import and export prohibitions and procedures under law.
The amendment expands section 151A's application so that its powers may be exercised not only for levy of duty but also for implementation of any provisions of this Act or any other law insofar as they relate to prohibitions, restrictions or procedures for import or export of goods, thereby enabling enforcement of regulatory controls and procedural requirements affecting cross border trade.
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