{"act":{"id":"finance-act-2018","short_title":"The Finance Act, 2018","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2018-2019.","act_number":"13","act_year":2018,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":227,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2018/"},"unit":"section","section":{"number":"76","heading":"Amendment of section 46","text":"Amendment of section 46 76. In the Customs Act, in section 46,— (i) | in sub-section (1),— (a) | after the word \"electronically\", at both the places where it occurs, the words \"on the customs automated system\" shall be inserted; (b) | for the words \"in the prescribed form\", the words \"in such form and manner as 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; (iv) | after sub-section (4), the following sub-section shall be inserted, namely:— \"(4A) The importer who presents a bill of entry shall ensure the following, namely:— (a) | the accuracy and completeness of the information given therein; (b) | the authenticity and validity of any document supporting it; and (c) | compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.\".","html":"<p><b>Amendment of section 46</b></p><p><b>76. </b>In the Customs Act, in section 46,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-section (1),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>after the word \"electronically\", at both the places where it occurs, the words \"on the customs automated system\" shall be inserted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>for the words \"in the prescribed form\", the words \"in such form and manner as may be prescribed\" shall be substituted;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>ii</i>)</td><td></td><td>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;</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>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;</td></tr><tr><td>(<i>iv</i>)</td><td></td><td>after sub-section (4), the following sub-section shall be inserted, namely:—</td></tr><tr><td></td><td></td><td>\"(<i>4A</i>) The importer who presents a bill of entry shall ensure the following, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>the accuracy and completeness of the information given therein;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>the authenticity and validity of any document supporting it; and</td></tr><tr><td>(<i>c</i>)</td><td></td><td>compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.\".</td></tr></table></div>","words":201,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/76/","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."}