Clause 84 - Amendment of section 46. - Finance Bill, 2021

Amendment of section 46. 84. In section 46 of the Customs Act, in sub-section (3), (i) in the opening portion, for the words and brackets before the end of the next day following the day (excluding holidays) , the words and brackets before the end of the day (including holidays) preceding the day shall be substituted; (ii) for the words Provided that , the following shall be substituted, namely: Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival: Provided further that ; (iii) for the words Provided further that , the words Provided also that shall be substituted.