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Amendment of section 46.

Clause 74 - Bills - INDIRECT TAXES - Customs - FINANCE BILL, 2018 - Clause 74 - 74. In the Customs Act, in section 46,- (i) in sub-section (1),- (a) after the word electronically , at both the places where it occurs, the words on the customs automate .....

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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 be substituted; (iv) a .....

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nd validity of any document supporting it; and (c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force. . Clause 74 of the Bill seeks to amend section 46 of t .....

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