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of <h1>Finance Bill 2021 to Amend Customs Act, Adding 'Common Portal' Definition in Section 2 as Clause (7B)</h1> Clause 80 of the Finance Bill, 2021 proposes an amendment to section 2 of the Customs Act, 1962. This amendment involves the addition of clause (7B) to define the term 'common portal' as the Common Customs Electronic Portal mentioned in section 154C. This change aims to clarify the terminology used within the Customs Act regarding the electronic portal for customs processes.
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