Amendment of section 46.
99. In the Customs Act, in section 46, for sub-section (3), the following sub-section shall be substituted, namely:-
“(3) The importer shall present the bill of entry under sub-section (1) before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing:
Provided that a bill of entry may be presented within thirty days of the expected arrival of the aircraft or vessel or vehicle by which the goods have been shipped for importation into India:
Provided further that where the bill of entry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the bill of entry as may be prescribed.”.
Notes on Clauses:
Clause 99 of the Bill seeks to amend section 46 of the Customs Act so as to provide that the bill of entry for imported goods shall be presented before the end of the next day following the day on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing and that in the case of default, he shall pay such charge for late presentation as may be prescribed.
