TMI BlogAmendment of section 46.X X X X Extracts X X X X X X X X Extracts X X X X ..... m and manner as may be prescribed shall be substituted; (ii) in sub-section (3), in the first proviso, for the words within thirty days of , the words at any time not exceeding thirty days prior to shall be substituted; (iii) in sub-section (4), for the words relating to the imported goods , the words and such other documents relating to the imported goods as may be prescribed shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iming for prior presentation of bill of entry, as mentioned in the proviso to sub-section ( 3 ) and to amend sub-section ( 4 ) to include requirement of submission of such other documents, as may be provided by regulations, in addition to invoice, with a view to encourage voluntary compliance. It also proposes to insert a new sub-section ( 4A ) to ensure accuracy, authenticity, validity of the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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