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Amendment of section 46.

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..... s may be prescribed" 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; .....

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..... ion of bill of entry, as mentioned 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 .....

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