Section 59 - Amendment of section 15 - Finance (No. 2) Act, 1996

CHAPTER IV INDIRECT TAXES Customs 59. Amendment of section 15 In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 15, in sub-section (1), for the proviso, the following proviso shall be substituted, namely:- Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be. .