# The Finance Act, 2021, Section 99: Amendment of section 153

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/99/

## Text

Amendment of section 153. 99. In section 153 of the Customs Act, in sub-section (1), after clause (c), the following clause shall be inserted, namely:–– "(ca) by making it available on the common portal;".

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