- In the Customs Act, in section 46,-(i)in sub-section (1),-(a)after the word "electronically", at both the places where it occurs, the words "on the customs automated system" shall be inserted;(b)for the words "in the prescribed form", the words "in such form and manner as may be prescribed" shall be substituted;(ii)in sub-section (3), in the first proviso, for the words "within thirty days of", the words "at any time not exceeding thirty days prior to" shall be substituted;(iii)in sub-section (4), for the words "relating to the imported goods", the words "and such other documents relating to the imported goods as may be prescribed" shall be substituted;(iv)after sub-section (4), the following sub-section shall be inserted, namely:-"(4A) The importer who presents a bill of entry shall ensure the following, namely:-(a)the accuracy and completeness of the information given therein;(b)the authenticity and validity of any document supporting it; and(c)compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.".
