# The Finance Act, 2018, Section 78: Amendment of section 50

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/78/

## Text

Amendment of section 50 78. In the Customs Act, in section 50,— (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) | after sub-section (2), the following sub-section shall be inserted, namely:— "(3) The exporter who presents a shipping bill or bill of export under this section 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.".

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.