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<h1>New Customs Act Section 99B: Identity Checks to Combat Smuggling and Ensure Compliance with Customs Laws</h1> Clause 70 of the Finance (No. 2) Bill, 2019 introduces Chapter XIIB into the Customs Act, focusing on identity verification and compliance. Section 99B authorizes customs officers to verify individuals to ensure compliance with customs laws, protect revenue, and prevent smuggling. Verification can be through Aadhaar or other prescribed identification methods. Non-compliance or submission of incorrect information can lead to suspension or denial of benefits related to imports or exports. The section allows the Board to establish regulations for implementing these provisions.