Customs regulation-making power expanded for assessments, notices, clearance procedures, electronic cash ledgers, audits, and controlled delivery. Section 157 of the Customs Act was amended to expand the regulatory matters on which regulations may be made. The amended provision covers delivery or presentation, finalisation of provisional assessment, pre-notice consultation, supplementary notice, advance ruling and appeal procedures, clearance or removal of goods, required documents, electronic cash ledger arrangements, audit, controlled delivery, and separate procedures for specified classes of importers, exporters, goods, or transport modes.
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Provisions expressly mentioned in the judgment/order text.
Customs regulation-making power expanded for assessments, notices, clearance procedures, electronic cash ledgers, audits, and controlled delivery.
Section 157 of the Customs Act was amended to expand the regulatory matters on which regulations may be made. The amended provision covers delivery or presentation, finalisation of provisional assessment, pre-notice consultation, supplementary notice, advance ruling and appeal procedures, clearance or removal of goods, required documents, electronic cash ledger arrangements, audit, controlled delivery, and separate procedures for specified classes of importers, exporters, goods, or transport modes.
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