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of <h1>Finance Bill 2018: Amends Customs Act Section 83 to Include Goods via Courier, Expanding Import/Export Scope.</h1> Clause 86 of the Finance Bill, 2018 proposes amendments to section 83 of the Customs Act. It aims to expand the scope of the section by replacing the term 'post' with 'post or courier' and 'postal authorities' with 'postal authorities or the authorised courier.' This amendment is intended to include goods imported or exported via courier services, thereby acknowledging the role of authorised couriers in the customs process.
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