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<h1>Finance Act 2018 amends Customs Act Section 157, updating procedures for assessments, appeals, and goods clearance.</h1> Section 157 of the Customs Act was amended by the Finance Act, 2018, introducing changes to sub-section (2). The amendment adds the words 'and manner to deliver or present' to clause (a) and replaces clause (d) with new provisions. These include regulations on the finalization of provisional assessments, pre-notice consultations, issuance of supplementary notices, applications for advance rulings or appeals, clearance of goods, required documents for imports, electronic cash ledger management, audit procedures, controlled delivery of goods, and specific procedures for certain importers, exporters, or goods based on transport modes.