# The Finance Act, 2021, Section 98: Amendment of section 149

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/98/

## Text

Amendment of section 149. 98. In section 149 of the Customs Act, after the proviso, the following provisos shall be inserted, namely:–– "Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided also that such amendments, as may be specified by the Board, may be done by the importer or exporter on the common portal.".

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