Amendment of section 15
74. In the Customs Act, in section 15, in sub-section (1), in the proviso, after the words “the aircraft”, the words “or the vehicle” shall be inserted.
Notes on Clauses:
Clause 74 of the Bill seeks to amend section 15 of the Customs Act to insert the words “or the vehicle” so as to determine the date of presentation of bill of entry for determining the rate of duty and tariff valuation of imported goods arrived by vehicles also along with other means of transportation.
