the aim of further improving Ease of Doing Business in Cross border trade and
to align certain provisions with the commitments under the Trade Facilitation
Agreement, the Finance Minister Arun Jaitley announced certain changes to the
Customs Act, 1962 while presenting the General Budget in Parliament on February
Mr Jaitley added that to smoothen dispute
resolution processes and to reduce litigation these amendments are being made
to provide for pre notice consultation, definite timelines for adjudication and
deemed closure of cases if those timelines are not adhered to.