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Amendment of section 46.

Clause 99 - Bills - INDIRECT TAXES - Customs - FINANCE BILL, 2017 - Clause 99 - 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 unde .....

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ng: 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 p .....

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