TMI BlogAmendment of section 46.X X X X Extracts X X X X X X X X Extracts X X X X ..... the following sub-section shall be substituted, namely:- (3) The importer shall present the bill of entry under sub-section (1) before the end of the next day following the day (excluding holidays) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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