Amendment of section 46
Section 100 of the Finance Act, 2017 deals with amendment of section 46. Amendment of section 46 100. In the Customs Act, in section 46, for sub-section (3), the following sub-section shall be substituted, namely:— "(3) The importer shall present the bill of entry under sub-section (1) before the end of the next day following the day (excluding holidays) on which the air The Act was enacted on 17 Apr 2017.
Amendment of section 46
100. In the Customs Act, in section 46, for sub-section (3), the following sub-section shall be substituted, namely:—
"(3) The importer shall present the bill of entry under sub-section (1) before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing:
Provided that a bill of entry may be presented within thirty days of the expected arrival of the aircraft or vessel or vehicle by which the goods have been shipped for importation into India:
Provided further that where the bill of entry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the bill of entry as may be prescribed.".
Section 100, The Finance Act, 2017.
Cross-references
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Questions about Section 100
What does Section 100 of the Finance Act deal with?
Section 100 of the Finance Act is headed "Amendment of section 46". Amendment of section 46 100. In the Customs Act, in section 46, for sub-section (3), the following sub-section shall be substituted, namely:— "(3) The importer shall present the bill of entry under sub-section (1) before the end of the next day following the day (excluding holidays) on which the air
How do I find court cases under Section 100 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 2017 100, section 100 Finance Act 2017, section 100 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 100 of the Finance Act, and has it changed?
Its own text turns on section 46 (Amendment of section 115JAA), so none of them can safely be read on its own.
When was Section 100 of the Finance Act enacted?
Section 100 of the Finance Act, cited as Finance Act 2017 100, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. Income-tax8321 words
- 2. Income-tax4071 words
- 148. Amendment of Chapter VIB1616 words
- 47. Amendment of section 115JB1176 words
- 6. Amendment of section 10856 words
- Sixth Schedule. Sixth Schedule820 words
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