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        Bills

        Clause 89 - Amendment of section 149.

        Finance Bill, 2021
        Customs

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        Electronic amendment of customs authorisations enabled through automated system, with importer/exporter edits allowed on common portal. Section 149 is amended to permit electronic amendment of customs authorisations through the customs automated system based on risk evaluation using appropriate selection criteria, and to allow specified amendments to be made by the importer or exporter on the common portal as determined by the Board.
                          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.

                                Electronic amendment of customs authorisations enabled through automated system, with importer/exporter edits allowed on common portal.

                                Section 149 is amended to permit electronic amendment of customs authorisations through the customs automated system based on risk evaluation using appropriate selection criteria, and to allow specified amendments to be made by the importer or exporter on the common portal as determined by the Board.


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