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of <h1>Section 151B Added to Customs Act for Reciprocal Agreements on Trade Facilitation, Risk Analysis, and Crime Prevention.</h1> Clause 96 of the Finance Bill, 2018 introduces section 151B to the Customs Act, enabling the Central Government to establish reciprocal agreements with foreign governments or authorities for trade facilitation, risk analysis, and crime prevention. It allows the use of exchanged information as evidence in investigations and proceedings. The government can specify conditions for these agreements via notifications. The Board is authorized to outline procedures for information exchange. Prior agreements or arrangements are validated under this section. Definitions for 'contracting State' and 'corresponding law' are included to clarify the terms used in this context.
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