https://www.taxtmi.com/acts?id=12082 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. en-us Wed, 02 Mar 2011 16:28:13 +0530 Wed, 02 Mar 2011 16:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12082 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. Act-Rules Bills Wed, 02 Mar 2011 16:28:13 +0530 https://www.taxtmi.com/acts?id=12082