# The Finance Act, 2018, Section 76: Amendment of section 46

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/76/

## 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.".

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