# The Finance Act, 2014, Section 82: Amendment of section 46

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/82/

## 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.

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