Amendment of section 46.

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..... rescribed 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 .....

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..... in the proviso to sub-section ( 3 ) and to amend sub-section ( 4 ) to include requirement of submission of such other documents, as may be provided by regulations, in addition to invoice, with a view to encourage voluntary compliance. It also proposes to insert a new sub-section ( 4A ) to ensure accuracy, authenticity, validity of the declarations made by the importer under this section and compli .....

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