43. In section 46 of the Customs Act,—
(a) in sub-section (1),—
(i) after the words “by presenting”, the word “electronically” shall be inserted;
(ii) for the words “Provided that”, the following shall be substituted, namely:—
“Provided that the Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically, allow an entry to be presented in any other manner:
Provided further that”;
(b) in sub-section (4), the words “at the foot thereof” shall be omitted.
Notes on Clauses:
Clause 43 of the Bill seeks to amend section 46 of the Customs Act relating to entry of goods on importation so as to provide for filing of entry electronically and also to provide that the Commissioner of Customs may, where it is not feasible to make an entry electronically, allow an entry to be presented in any other manner.
