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of <h1>Finance Act 2018 amends Customs Act Section 68, enabling electronic orders via customs automated system.</h1> Section 68 of the Customs Act has been amended by the Finance Act, 2018. The first proviso is modified to allow orders referred to in clause (c) to be made electronically via the customs automated system, using risk evaluation and appropriate selection criteria. Additionally, the wording in the second proviso is changed from 'Provided further that' to 'Provided also that.' These amendments pertain to the procedures and regulations governing indirect taxes and customs operations.
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