Section 82 of Finance Act 2018
[Section 82 of Finance Act 2018 deals with Amendment of section 60 and is covered in CHAPTER IV INDIRECT TAXES]
Amendment of section 60
82 . In the Customs Act, in section 60, in sub-section (1), the following proviso shall be inserted, 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.”.