{"act":{"id":"finance-act-2014","short_title":"The Finance Act, 2014","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2014-2015.","act_number":"25","act_year":2014,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":129,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2014/"},"unit":"section","section":{"number":"82","heading":"Amendment of section 46","text":"Amendment of section 46 82. In the Customs Act, in section 46, in sub-section (3),— (i) | the first proviso shall be omitted; (ii) | for the second proviso, the following proviso shall be substituted, namely:— \"Provided that a bill of entry may be presented even before the delivery of such manifest or report, if the vessel or the aircraft or the vehicle by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 46</b></p><p><b>82.</b> In the Customs Act, in section 46, in sub-section <i>(3),</i>—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>the first proviso shall be omitted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>for the second proviso, the following proviso shall be substituted, namely:—</td></tr><tr><td></td><td></td><td>\"<b>Provided</b> that a bill of entry may be presented even before the delivery of such manifest or report, if the vessel or the aircraft or the vehicle by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.\".</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":93,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/82/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}