Section 100 - Amendment of section 157. - Finance Act, 2018

Amendment of section 157. 100 . In the Customs Act, in section 157, in sub-section (2),- (i) in clause (a), after the word form , the words and manner to deliver or present shall be inserted; (ii) for clause (d), the following clauses shall be substituted, namely:- (d) the time and manner of finalisation of provisional assessment; (e) the manner of conducting pre-notice consultation; (f) the circumstances under which, and the manner in which, supplementary notice may be issued; (g) the form and manner in which an application for advance ruling or appeal shall be made, and the procedure for the Authority, under Chapter VB; (h) the manner of clearance or removal of imported or export goods; (i) the documents to be furnished in relation to imported goods; (j) the conditions, restrictions and the manner of making deposits in electronic cash ledger, the utilisation and refund therefrom and the manner of maintaining such ledger; (k) the manner of conducting audit; (l) the goods for controlled delivery and the manner thereof; (m) the measures and separate procedure or documentation for a class of importers or exporters or categories of goods or on the basis of the modes of transport of goods. .