1[154C. Common Customs Electronic Portal.--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 there under, payment of duty and for such other purposes, as the Board may, by notification, specify.]
1Ins. by Act 13 of 2021, s. 100 (w.e.f. 28-3-2021).