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of <h1>Section 109A in Customs Act Allows Supervised Movement of Goods to Identify Offenders, Coordination with Foreign Authorities</h1> Clause 89 of the Finance Bill, 2018 proposes the insertion of section 109A into the Customs Act, granting authority for controlled delivery of consignments. This allows a designated officer to supervise the movement of goods to any location in India or abroad, in coordination with relevant foreign authorities. The term 'controlled delivery' is defined as permitting goods to pass into or out of India under official supervision to identify individuals involved in offenses under the Act. Regulations will prescribe the specific conditions and methods for implementing this controlled delivery process.
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