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of <h1>Proposed Amendments to Customs Act: New Clauses for Document Authentication, Submission, and Amendments under Section 157</h1> Clause 80 of the Finance (No. 2) Bill, 2019 proposes amendments to section 157 of the Customs Act. It introduces new clauses (ka) and (n) in subsection (2). Clause (ka) outlines the manner and time limits for authentication and submission of documents, alternative identification, and exemptions under Chapter XII-B. Clause (n) specifies the form, manner, time limits, and conditions for amending documents under section 149. These amendments aim to empower the Board to establish regulations under the proposed new section 99B and section 149 of the Customs Act.
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