Section 45 - Amendment of section 50. - Finance Act, 2011

Amendment of section 50. 45 . In section 50 of the Customs Act, (a) in sub-section (1), (i) after the words thereof by presenting , the word electronically shall be inserted; (ii) the following proviso shall be inserted, namely: Provided that the Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically, allow an entry to be presented in any other manner. ; (b) in sub-section (2), the words at the foot thereof shall be omitted.