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of <h1>Finance Bill 2018: Clause 98 amends Customs Act section 157 to empower Board on customs procedures and regulations.</h1> Clause 98 of the Finance Bill, 2018 proposes amendments to section 157 of the Customs Act to grant the Board authority to establish regulations concerning various customs procedures. These include finalizing provisional assessments, conducting pre-notice consultations, issuing supplementary notices, and handling applications for advance rulings or appeals. Additionally, it addresses the clearance or removal of goods, documentation for imports, electronic cash ledger transactions, audit procedures, controlled delivery of goods, and specific procedures for different classes of importers or exporters based on goods categories or transport modes.
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