in the case of goods entered for home consumption under section 46, on the date on which a bill of entry in respect of such goods is presented under that section;

in the case of goods cleared from a warehouse under section 68, on the date on which [a bill of entry for home consumption in respect of such goods is presented under that section] [ Substituted by Act 32 of 2003, Section 106, for " the goods are actually removed from the warehouse " (w.e.f. 14.5.2003).];

in the case of any other goods, on the date of payment of duty:

[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 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.] [ Substituted by Act 33 of 1996, Section 59, for the proviso (w.e.f. 28.9.1996).]

(2)

The provisions of this section shall not apply to baggage and goods imported by post.

[* * *] [ Sub-Section (3) omitted by Act 25 of 1978, Section 4 (w.e.f. 1.7.1978).]