74. Amendment of section 46.
In the Customs Act, in section 46,––
(i) in sub-section (1),––
(a) after the word “electronically”, at both the places where it occurs, the words “on the customs automated system” shall be inserted;
(b) for the words “in the prescribed form”, the words “in such form and manner as may be prescribed” shall be substituted;
(ii) in sub-section (3), in the first proviso, for the words “within thirty days of”, the words “at any time not exceeding thirty days prior to” shall be substituted;
(iii) in sub-section (4), for the words “relating to the imported goods”, the words “and such other documents relating to the imported goods as may be prescribed” shall be substituted;
(iv) after sub-section (4), the following sub-section shall be inserted, namely:-
“(4A) The importer who presents a bill of entry shall ensure the following, namely:––
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.”.
Notes on Clauses:
Clause 74 of the Bill seeks to amend section 46 of the Customs Act so as to insert a reference to customs automated system in sub-section (1) with a view to elaborate the manner of submission of bill of entry electronically in respect of entry of goods on importation. It further proposes to clarify the timing for prior presentation of bill of entry, as mentioned in the proviso to sub-section (3) and to amend sub-section (4) to include requirement of submission of such other documents, as may be provided by regulations, in addition to invoice, with a view to encourage voluntary compliance. It also proposes to insert a new sub-section (4A) to ensure accuracy, authenticity, validity of the declarations made by the importer under this section and compliance of the prohibitions or restrictions under this Act or under any other law for the time being in force.
