Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arr… — LIST OF AMENDING ACTS

[Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft 6 [or the vehicle] by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.]

5 [Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft 6 [or the vehicle] by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.] The provisions of this section shall not apply to baggage and goods imported by post.

Section 5