Clause 77 - Amendment of section 51. - Finance Bill, 2018

77. Amendment of section 51. In the Customs Act, in section 51, in sub-section (1), in the proviso, for the words Provided that , the following shall be substituted, namely: Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided further that .