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<h1>Customs Act Section 149 Amended: Electronic Authorizations and Amendments Now Possible via Automated System and Common Portal.</h1> Section 149 of the Customs Act has been amended by the Finance Act, 2021, to allow for electronic authorization or amendments through the customs automated system based on risk evaluation with appropriate selection criteria. Additionally, certain amendments specified by the Board can be executed by the importer or exporter via the common portal.