Amendment of section 157.
80. In section 157 of the Customs Act, in sub-section (2),––
(i) after clause (k), the following clause shall be inserted, namely:––
“(ka) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of submitting such document or information and the time limit for such submission, the form and the manner of furnishing alternative means of identification and the time limit for furnishing such identification, person or class of persons to be exempted and conditions subject to which suspension may be made, under Chapter XII-B;”;
(ii) after clause (m), the following clause shall be inserted, namely:––
“(n) the form and manner, the time limit and the restrictions and conditions for amendment of any document under section 149.”.
Notes on Clauses:
Clause 80 of the Bill seeks to amend section 157 of the Customs Act. The proposed amendment seeks to empower the Board to make regulations under proposed new section 99B and section 149 of the Customs Act.
