Section 76 - Amendment of section 46 - Finance Act, 2018

Amendment of section 46 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 automated system shall be inserted; (b) for the words in the prescribed form , the words in such form 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 be substituted; (iv) after sub-section (4), the following sub-section shall be inserted, namely:- (4A) The importer who presents a bill of entry shall ensure the following, namely:- (a) the accuracy and completeness of the information given therein; (b) the authenticity and 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. .