Amendment of section 46
76. In the Customs Act, in section 46, in sub-section (3),—
(i) the first proviso shall be omitted;
(ii) for the second proviso, the following proviso shall be substituted, namely:—
“Provided that a bill of entry may be presented even before the delivery of such manifest or report, if the vessel or the aircraft or the vehicle by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.”.
Notes on Clauses:
Clause 76 of the Bill seeks to amend sub-section (3) of section 46 of the Customs Act so as to omit the first proviso and to amend the second proviso with a view to enable advance filing of import declarations at Land Customs Stations to facilitate the advance risk assessment, processing and legitimate trade so as to bring the same at par with the practices at Sea Ports and Airports and also to be in line with global standards.
