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    <title>Amendment of section 153.</title>
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    <description>The Finance Act, 2021 inserts clause (ca) into section 153(1) of the Customs Act, after clause (c), providing that material may be made available &quot;by making it available on the common portal,&quot; thereby recognising electronic publication on the common portal as an authorised method of making materials available under that subsection.</description>
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      <description>The Finance Act, 2021 inserts clause (ca) into section 153(1) of the Customs Act, after clause (c), providing that material may be made available &quot;by making it available on the common portal,&quot; thereby recognising electronic publication on the common portal as an authorised method of making materials available under that subsection.</description>
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