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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Customs Act Section 50 amended for electronic entry submissions; alternative methods allowed if electronic means are unfeasible.</h1> Section 50 of the Customs Act is amended to include electronic submission for entries. In sub-section (1), the word 'electronically' is added after 'thereof by presenting.' A proviso is also introduced, allowing the Commissioner of Customs to permit alternative methods of entry submission if electronic means are not feasible. In sub-section (2), the phrase 'at the foot thereof' is removed. These changes are part of the Finance Act, 2011, aiming to modernize and streamline customs procedures.