Customs mutual assistance agreements: Section 151B provisions extended to listed bilateral and multilateral CMAA, enabling administrative cooperation. Provisions of section 151B of the Customs Act, 1962 are directed to apply to the listed agreements and arrangements on cooperation and mutual administrative assistance in Customs matters between India and specified contracting States, subject to the conditions, exceptions and qualifications contained in each agreement or arrangement, by exercise of the Central Government's power under sub section (2) of section 151B as notified on 1 July 2021.