Section 3
Ins. by Act 23 of 2019, s. 80 (w.e.f. 1-8-2019).
3. Ins. by Act 23 of 2019, s. 80 (w.e.f. 1-8-2019).
Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.
Roop's Law Assist