Section 79 of Finance Act 2018
[Section 79 of Finance Act 2018 deals with Amendment of section 51 and is covered in CHAPTER IV INDIRECT TAXES]
Amendment of section 51
79 . In the Customs Act, in section 51, 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”.