Electronic filing requirement for customs entries; Commissioner may permit non-electronic presentation where electronic filing is not feasible. Section 46 is amended to require entries of goods on importation to be presented electronically, while empowering the Commissioner of Customs to allow presentation in any other manner when electronic presentation is not feasible; additionally, the words 'at the foot thereof' are omitted from sub-section (4), removing a specific locational formality.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic filing requirement for customs entries; Commissioner may permit non-electronic presentation where electronic filing is not feasible.
Section 46 is amended to require entries of goods on importation to be presented electronically, while empowering the Commissioner of Customs to allow presentation in any other manner when electronic presentation is not feasible; additionally, the words "at the foot thereof" are omitted from sub-section (4), removing a specific locational formality.
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