Electronic filing requirement for export entries allows electronic presentation, with commissioner discretion to permit alternative methods. Amendment inserts a requirement that the entry for goods for exportation be presented 'electronically' under section 50(1), and adds a proviso allowing the Commissioner of Customs to permit presentation in any other manner when electronic presentation is not feasible; it also omits the words 'at the foot thereof' from section 50(2), removing a prescribed formatting requirement.
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 export entries allows electronic presentation, with commissioner discretion to permit alternative methods.
Amendment inserts a requirement that the entry for goods for exportation be presented "electronically" under section 50(1), and adds a proviso allowing the Commissioner of Customs to permit presentation in any other manner when electronic presentation is not feasible; it also omits the words "at the foot thereof" from section 50(2), removing a prescribed formatting requirement.
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