Section 77 of Finance Act 2018
[Section 77 of Finance Act 2018 deals with Amendment of section 47 and is covered in CHAPTER IV INDIRECT TAXES]
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”.