Amendment of section 50 :
Section – 78. In the Customs Act, in section 50,—
| (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) | after sub-section (2), the following sub-section shall be inserted, namely:— | |
| “(3) The exporter who presents a shipping bill or bill of export under this section 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.”. |