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<h1>Customs Act Section 46 amended: Bill of entry deadline changed to day before arrival, including holidays.</h1> Section 46 of the Customs Act has been amended in sub-section (3) as per the Finance Act, 2021. The amendment changes the timeline for the presentation of the bill of entry, requiring it to be submitted before the end of the day preceding the day of arrival, including holidays. Additionally, the provision allows the Board to prescribe different time limits for the presentation of the bill of entry, ensuring it is not later than the end of the day of arrival. The wording 'Provided further that' is replaced with 'Provided also that.'