# The Finance Act, 2018, Section 77: Amendment of section 47

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/77/

## Text

Amendment of section 47 77. In the Customs Act, in section 47, 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".

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