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of <h1>Finance Bill 2018: Amendment to Section 47 Allows Electronic Customs Clearance Using Automated System for Greater Efficiency.</h1> Clause 75 of the Finance Bill, 2018 proposes an amendment to section 47 of the Customs Act. It introduces a provision allowing customs clearance orders to be made electronically via a customs automated system, utilizing risk evaluation and selection criteria. This amendment aims to supplement the existing process of clearance by a proper officer, enhancing efficiency in customs procedures.
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