Amendment of section 46.
84. In section 46 of the Customs Act, in sub-section (3),––
(i) in the opening portion, for the words and brackets “before the end of the next day following the day (excluding holidays)”, the words and brackets “before the end of the day (including holidays) preceding the day” shall be substituted;
(ii) for the words “Provided that”, the following shall be substituted, namely:––
“Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival:
Provided further that”;
(iii) for the words “Provided further that”, the words “Provided also that” shall be substituted.
Notes on Clauses:
Clause 84 of the Bill seeks to amend sub-section (3) of section 46 of the Customs Act so as to ensure mandatory filing of bill of entry in advance, i.e. before the day of arrival (including holidays) of conveyance. It further seeks to insert a proviso therein to empower the Board to provide different time limits for presentation of bill of entry in such cases, as it deems fit, to ensure faster clearance.
