Common Customs Electronic Portal.

¹[154C. The Board may notify a common portal, to be called the Common Customs Electronic Portal, for facilitating registration, filing of bills of entry, shipping bills, other documents and forms prescribed under this Act or under any other law for the time being in force or the rules or regulations made thereunder, payment of duty and for such other purposes, as the Board may, by notification, specify.”.]

Note:

1. Inserted by the Finance Act,2021 dated 01.04.2021 (yet to be notified)