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Amendment of section 47.

Section 121 - Acts - INDIRECT TAXES Customs - FINANCE ACT, 2016 - Section 121 - 121. In the Customs Act, in section 47,- (a) in sub-section (1), the following proviso shall be inserted, namely:- Provided that the Central Government may, by notificati .....

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nding with the words payment of the said duty , the following shall be substituted, namely:- Where the importer fails to pay the import duty, either in full or in part, within two days (excluding holidays)- (a) from the date on which the bill of entr .....

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