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<h1>Finance Bill 2021 amends Customs Act Section 5(3) to clarify Commissioner (Appeals) powers under Section 110(1D).</h1> Clause 81 of the Finance Bill, 2021 proposes an amendment to sub-section (3) of section 5 of the Customs Act. It replaces the reference to 'Chapter XV and section 108' with 'Chapter XV, section 108 and sub-section (1D) of section 110.' This change clarifies the powers of the Commissioner (Appeals) under the Customs Act.