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Statutory Provisions

Home Acts & Rules Bill Bills FINANCE BILL, 2013 Chapters List Chapter IV - Part I INDIRECT TAXES - Customs This

Clause 60 - Amendment of section 30 - FINANCE BILL, 2013

FINANCE BILL, 2013
Chapter IV - Part I
INDIRECT TAXES - Customs
  • Contents

Amendment of section 30

     60. In section 30 of the Customs Act, in sub-section (1),—

          (a) for the words “an import manifest prior to the arrival”, the words an import manifest by presenting electronically prior to the arrivalshall be substituted;

          (b) the following proviso shall be inserted, namely:—

               ‘‘Provided that the Commissioner of Customs may, in cases where it is not feasible to deliver import manifest by presenting electronically, allow the same to be delivered in any other manner..

 



 

Notes on Clauses:

Clause 60 proposes to amend section 30 to provide for electronic filing of import manifest and to insert a proviso that where this is not feasible, the Commissioner of Customs may allow the delivery of such manifest in any other manner.

 
 
 
 

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