The Customs (Amendment) Act, 1991, 55 of 1991 (Rep., Act 30 of 2001)

Section 4. In section 48 of the principal Act,

Repealed or not in force · As amended up to 2026-08

4. In section 48 of the principal Act,— (i) in the marginal heading, for the words "two months", the words "thirty days" shall be substituted; (ii) in the said section, for the words "forty-five days", the words "thirty days" shall be substituted.

Source: India Code