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Amendment of section 47.

Clause 100 - Bill - INDIRECT TAXES - Customs - Bill - Clause 100 - 100. In the Customs Act, in section 47, in sub-section (2), for the portion beginning with the words Where the importer fails to pay and ending with the words in the Official Gazette , the following shall be substituted, namely:- The importer shall pay the import duty- (a) on the date of presentation of the bill of entry in the case of self-assessment; or (b) within one day (excluding holidays) from the date on which the bill of .....

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