Amendment of section 149.
89. In section 149 of the Customs Act, after the proviso, the following provisos shall be inserted, namely:––
“Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:
Provided also that such amendments, as may be specified by the Board, may be done by the importer or exporter on the common portal.”.
Notes on Clauses:
Clause 89 of the Bill seeks to amend section 149 of the Customs Act by inserting second and third provisos therein so as to provide that documents may be amended electronically through the customs automated system and also to enable certain amendments to be done by the importer or exporter on common portal.
