https://www.taxtmi.com/acts?id=39648 Amendment to section 46(3) of the Customs Act requires presentation of the bill of entry "before the end of the day (including holidays) preceding the day" of import, replacing the prior "before the end of the next day following the day (excluding holidays)" formulation; the Board may prescribe different time limits for presentation, not later than the end of the day of arrival, and textual changes adjust the proviso sequencing. en-us Tue, 30 Mar 2021 15:30:10 +0530 Tue, 30 Mar 2021 15:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39648 Amendment to section 46(3) of the Customs Act requires presentation of the bill of entry "before the end of the day (including holidays) preceding the day" of import, replacing the prior "before the end of the next day following the day (excluding holidays)" formulation; the Board may prescribe different time limits for presentation, not later than the end of the day of arrival, and textual changes adjust the proviso sequencing. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:30:10 +0530 https://www.taxtmi.com/acts?id=39648