44. In section 50 of the Customs Act, —
(a) in sub-section (1),—
(i) after the words “thereof by presenting”, the word “electronically” shall be inserted; (ii) the following proviso shall be inserted, 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.”;
(b) in sub-section (2), the words “at the foot thereof” shall be omitted.
Notes on Clauses:
Clause 44 of the Bill seeks to amend section 50 of the Customs Act relating to entry of goods for exportation 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.