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Amendment of section 46.

Clause 99 - INDIRECT TAXES - Customs - Bill - 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 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 bi .....

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