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<h1>Finance Bill 2021 amends Section 153 of Customs Act to enable electronic service of documents via common portal.</h1> Clause 90 of the Finance Bill, 2021 proposes an amendment to section 153 of the Customs Act. It introduces a new clause (ca) to sub-section (1), which allows for the service of orders, summons, notices, or other communications under the Customs Act to be made available on a common portal. This change aims to streamline and modernize the process of delivering official communications related to customs matters.