Section 91 of Finance Act 2018
[Section 91 of Finance Act 2018 deals with Insertion of new section 109A and is covered in CHAPTER IV INDIRECT TAXES]
Insertion of new section 109A
91 . In the Customs Act, after section 109, the following section shall be inserted, namely:—
‘109A. Power to undertake controlled delivery.—Notwithstanding anything contained in this Act, the proper officer or any other officer authorised by him in this behalf, may undertake controlled delivery of any consignment of such goods and in such manner as may be prescribed, to—
|(a)||any destination in India; or|
|(b)||a foreign country, in consultation with the competent authority of such country to which such consignment is destined.|
Explanation.—For the purposes of this section “controlled delivery” means the procedure of allowing consignment of such goods to pass out of, or into, the territory of India with the knowledge and under the supervision of proper officer for identifying the persons involved in the commission of an offence or contravention under this Act.’.