Clause 80 - Amendment of section 2. - FINANCE BILL, 2021

CHAPTER IV

INDIRECT TAXES

Customs

Amendment of section 2.

80. In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 2, after clause (7A), the following clause shall be inserted, namely:––

‘(7B) “common portal” means the Common Customs Electronic Portal referred to in section 154C;’.

 

---

---

 

Notes on Clauses:

Clause 80 of the Bill seeks to amend section 2 of the Customs Act by inserting a new clause (7B) therein so as to define the expression “common portal”.