Section 149 applicability clarified: applies both before and after grant of clearance order under Customs clearance provisions. The notification amends Notification No. 40/2012 Customs (N.T.) to clarify that Section 149 of the Customs Act applies both after the grant of an order for clearance of goods and before the grant of such an order, by substituting item (ii) at serial no. 2 and inserting item (xxxvii) at serial no. 3 in the TABLE.