Section 100 - Insertion of new section 154C. - Finance Act, 2021

Insertion of new section 154C. 100. After section 154B of the Customs Act, the following section shall be inserted, namely: Common Customs Electronic Portal. 154C. The Board may notify a common portal, to be called the Common Customs Electronic Portal, for facilitating registration, filing of bills of entry, shipping bills, other documents and forms prescribed under this Act or under any other law for the time being in force or the rules or regulations made thereunder, payment of duty and for such other purposes, as the Board may, by notification, specify. .