Amendment of section 46

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance Cited by 1 provision

Section 82 of the Finance Act, 2014 deals with amendment of section 46. Amendment of section 46 82. In the Customs Act, in section 46, in sub-section (3),— (i) | the first proviso shall be omitted;

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.".
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Section 82, The Finance Act, 2014 (Act 25 of 2014).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

s. 46 Amendment of section 119

Referred to by 1

s. 114 Amendment of Act 32 of 1994

Questions about Section 82

What does Section 82 of the Finance Act deal with?

Section 82 of the Finance Act is headed "Amendment of section 46". Amendment of section 46 82. In the Customs Act, in section 46, in sub-section (3),— (i) | the first proviso shall be omitted;

How do I find court cases under Section 82 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2014 82, section 82 Finance Act 2014, section 82 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 82 of the Finance Act, and has it changed?

Its own text turns on section 46 (Amendment of section 119), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. THE FIRST SCHEDULE7973 words
2. Income-tax3522 words
114. Amendment of Act 32 of 19941078 words
3. Amendment of section 21041 words
Seventh Schedule. THE SEVENTH SCHEDULE908 words
76. Substitution of new section for section 285BA878 words

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(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.".