Section 63 - Amendment of section 46 - Finance (No. 2) Act, 1996

63. Amendment of section 46 In section 46 of the Customs Act, in sub-section (3), for the second proviso, the following proviso shall be substituted, namely:- Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation. .