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of <h1>Amendment to Section 149 of Customs Act: New Rules on Document Amendments Proposed in Finance Bill 2019.</h1> Clause 79 of the Finance (No. 2) Bill, 2019 proposes an amendment to section 149 of the Customs Act. It introduces the insertion of the phrase 'in such form and manner, within such time, subject to such restrictions and conditions, as may be prescribed' after the existing text 'custom house to be amended.' This change aims to authorize the Board to establish regulations detailing the time, form, manner, restrictions, and conditions under which amendments to any document can be made.
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