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Amendment of section 46

Section 76 - Finnace Acts - INDIRECT TAXES - Customs - FINANCE ACT, 2018 - Section 76 - 76. 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 .....

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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 be substituted .....

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