Section 93 of Finance Act 2018
[Section 93 of Finance Act 2018 deals with Amendment of section 122 and is covered in CHAPTER IV INDIRECT TAXES]
Amendment of section 122
93 . In the Customs Act, in section 122, for clauses (b) and (c), the following clause shall be substituted, namely:—
“(b) up to such limit, by such officers, as the Board may, by notification, specify.”.