https://www.taxtmi.com/acts?id=18704 The substituted proviso in sub section (3) of section 46 authorises a bill of entry to be presented before delivery of the manifest or report where the vessel, aircraft or vehicle carrying the goods is expected to arrive within thirty days from the date of such presentation, enabling pre arrival filing of import declarations. en-us Fri, 11 Jul 2014 16:58:01 +0530 Fri, 11 Jul 2014 16:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18704 The substituted proviso in sub section (3) of section 46 authorises a bill of entry to be presented before delivery of the manifest or report where the vessel, aircraft or vehicle carrying the goods is expected to arrive within thirty days from the date of such presentation, enabling pre arrival filing of import declarations. Act-Rules Bills Fri, 11 Jul 2014 16:58:01 +0530 https://www.taxtmi.com/acts?id=18704