Section 77 - Amendment of section 47 - Finance Act, 2018

Amendment of section 47 77 . In the Customs Act, in section 47, 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 .