# The Finance Act, 2018, Section 100: Amendment of section 157

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/100/

## Text

Amendment of section 157 100. In the Customs Act, in section 157, in sub-section (2),— (i) | in clause (a), after the word "form", the words "and manner to deliver or present" shall be inserted; (ii) | for clause (d), the following clauses shall be substituted, namely:— "(d) the time and manner of finalisation of provisional assessment; (e) the manner of conducting pre-notice consultation; (f) the circumstances under which, and the manner in which, supplementary notice may be issued; (g) the form and manner in which an application for advance ruling or appeal shall be made, and the procedure for the Authority, under Chapter VB; (h) the manner of clearance or removal of imported or export goods; (i) the documents to be furnished in relation to imported goods; (j) the conditions, restrictions and the manner of making deposits in electronic cash ledger, the utilisation and refund therefrom and the manner of maintaining such ledger; (k) the manner of conducting audit; (l) the goods for controlled delivery and the manner thereof; (m) the measures and separate procedure or documentation for a class of importers or exporters or categories of goods or on the basis of the modes of transport of goods.".

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