Section 44 - Amendment of section 46. - Finance Act, 2011

Amendment of section 46. 44. 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.