Regulatory powers for customs procedures expanded to prescribe assessments, notices, clearances, electronic ledger and audit rules. Amendment to section 157 expands the Board's rule making authority to prescribe procedural and documentary requirements, including the time and manner of finalisation of provisional assessment, manner of pre-notice consultation, issuance of supplementary notices, form and procedure for advance ruling applications and appeals under Chapter VB, clearance and removal of goods, documents for imported goods, conditions and manner for electronic cash ledger deposits, utilisation and refund, audit procedures, controlled delivery measures, and separate procedures or documentation for specified classes of importers, exporters, goods categories or transport modes.
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Provisions expressly mentioned in the judgment/order text.
Regulatory powers for customs procedures expanded to prescribe assessments, notices, clearances, electronic ledger and audit rules.
Amendment to section 157 expands the Board's rule making authority to prescribe procedural and documentary requirements, including the time and manner of finalisation of provisional assessment, manner of pre-notice consultation, issuance of supplementary notices, form and procedure for advance ruling applications and appeals under Chapter VB, clearance and removal of goods, documents for imported goods, conditions and manner for electronic cash ledger deposits, utilisation and refund, audit procedures, controlled delivery measures, and separate procedures or documentation for specified classes of importers, exporters, goods categories or transport modes.
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