S.O (E). – In exercise of the powers conferred by the third proviso to the section 149 of the
Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby
specifies the following amendments in the bill of entry presented under the second proviso to
the sub section (3) of section 46 of the said Act, which may be done by the importer on the
common portal:-
(i) Supplementing of Bill of Lading details in the Bill of Entry.
- This notification shall come into force on the date of its publication in the Official
Gazette.