Amendment of Section 46
In section 46 of the Customs Act,--
(a) in sub-section (1),--
(i) after the words by presenting , the word electronically shall be inserted;
(ii) for the words Provided that , the following shall be substituted, namely:--
Provided that the Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically, allow an entry to be presented in any other manner:
Provided further that ;
(b) in sub-section (4), the words at the foot thereof shall be omitted.