¹[143AA. Power to simplify or provide different procedure, etc., to facilitate trade.--Notwithstanding anything contained in any other provision of this Act, the Board may, for the purposes of facilitation of trade, take such measures or prescribe separate procedure or documentation for a class of importers or exporters or for categories of goods or on the basis of the modes of transport of goods, in order to,--
         (a) maintain transparency in the import and export documentation; or
         (b) expedite clearance or release of goods entered for import or export; or
         (c) reduce the transaction cost of clearance of importing or exporting goods; or
         (d) maintain balance between customs control and facilitation of legitimate trade.]