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of <h1>Amendment to Customs Act, 1962: New Clause Defines 'Common Portal' in Section 2, Linked to Section 154C.</h1> In the Customs Act, 1962, an amendment is made to section 2, introducing a new clause (7B). This clause defines 'common portal' as the Common Customs Electronic Portal mentioned in section 154C. This amendment is part of the Finance Act, 2021, under Chapter IV, which deals with indirect taxes, specifically customs.
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