Amendment of section 46
Section 76 of the Finance Act, 2018 deals with amendment of section 46. 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;
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:— Section 76, The Finance Act, 2018 (Act 13 of 2018).
(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.".
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 76
What does Section 76 of the Finance Act deal with?
Section 76 of the Finance Act is headed "Amendment of section 46". 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;
How do I find court cases under Section 76 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 2018 76, section 76 Finance Act 2018, section 76 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 76 of the Finance Act, and has it changed?
Its own text turns on section 46 (Amendment of section 143), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2018 as Act 13 of 2018. 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. INCOME-TAX8472 words
- 2. Income-tax4233 words
- 206. Amendment of Act 54 of 20001580 words
- Second Schedule. Second Schedule1062 words
- 33. Insertion of new section 112A756 words
- 63. Amendment of section 28707 words
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