https://www.taxtmi.com/acts?id=32246 The Central Government may enter into reciprocal agreements or other arrangements with foreign governments or competent authorities for trade facilitation, enforcement of the Customs Act, exchange of information, risk analysis, verification of compliance, and prevention, combating, and investigation of offences. Information received under such arrangements may be used as evidence in investigations and proceedings under the Act, and the Board may prescribe the procedure and conditions for multilateral exchanges. Prior agreements or arrangements are also validated by deeming them to have been done under this section. en-us Tue, 03 Apr 2018 15:45:03 +0530 Fri, 19 Jun 2026 17:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32246 The Central Government may enter into reciprocal agreements or other arrangements with foreign governments or competent authorities for trade facilitation, enforcement of the Customs Act, exchange of information, risk analysis, verification of compliance, and prevention, combating, and investigation of offences. Information received under such arrangements may be used as evidence in investigations and proceedings under the Act, and the Board may prescribe the procedure and conditions for multilateral exchanges. Prior agreements or arrangements are also validated by deeming them to have been done under this section. Act-Rules Customs Tue, 03 Apr 2018 15:45:03 +0530 https://www.taxtmi.com/acts?id=32246