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of <h1>Amendment to Section 46 of Customs Act: Present Bill of Entry 30 Days Before Vessel Arrival for Faster Processing.</h1> Section 46 of the Customs Act has been amended under the Finance (No. 2) Act, 1996. The amendment allows a bill of entry to be presented prior to the delivery of the manifest if the vessel or aircraft carrying goods for import into India is anticipated to arrive within thirty days from the date of presentation. This change facilitates early processing of import documentation, enhancing efficiency in customs procedures.
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