Section 100 of Finance Act 2018
[Section 100 of Finance Act 2018 deals with Amendment of section 157 and is covered in CHAPTER IV INDIRECT TAXES]
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.”. |
Finance Act 2018 : Assented by President : Download Print Notification