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        F. Acts / Amendment Acts

        Section 81 - Amendment of section 157.

        Finance (No. 2) Act, 2019
        Customs

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        Authentication requirements and submission timelines for customs documents clarified; rules for alternative ID and amendment procedures set. The amendment inserts two sub-clauses into section 157 to prescribe authentication requirements and time limits, the documents and manner of their submission, the form and deadlines for alternative identification, exemption of persons or classes and suspension conditions for the relevant chapter, and to set the form, manner, time limits, restrictions and conditions for amendment of any document under section 149.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Authentication requirements and submission timelines for customs documents clarified; rules for alternative ID and amendment procedures set.

                                The amendment inserts two sub-clauses into section 157 to prescribe authentication requirements and time limits, the documents and manner of their submission, the form and deadlines for alternative identification, exemption of persons or classes and suspension conditions for the relevant chapter, and to set the form, manner, time limits, restrictions and conditions for amendment of any document under section 149.


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