Provisions of Customs Act ,1962 relating to filing of ‘Import Bill of ENTRY’ :
Section 46 deals with the provisions for filing of ‘Import Bill of ENTRY’ which are as under-
- The importer of any goods other than goods intended for transit or transhipment, shall make entry thereof by presenting electronically to the proper officer a bill of entry in prescribed form for the purpose of either home consumption or Warehousing.
In case it is not feasible to make entry electronically, the Principal commissioner or Commissioner of Customs may ,allow an entry to be presented in any other manner.
- If the importer makes and subscribes to a declaration before the proper officer , to the effect that he is unable for want of full information to furnish all particulars of the goods required above , the proper officer may ,pending the production of such information ,permit him ,previous to entry thereof ,-
- To examine the goods in presence of an custom officer or
- To deposit the goods in a public warehouse ( called INTO BOND BILL OF ENTRY ) appointed u/s 57 without warehousing the same.
- A bill of entry shall include all the goods mentioned in the bill of lading , or other receipt given by the courier to the consignor ,except as otherwise permitted by proper officer.
- A bill of entry may be presented at any time after the delivery of the import manifest or import report as the case may be.
However , a bill of entry may be presented even before the delivery of such manifest or report ,if the vessel/aircraft /vehicle by which the goods have been shipped for importation into India ,is expected to arrive within 30 days from the date of such presentation
- The importer while presenting a bill of entry shall make and subscribe to a declaration as to truth of the contents of such bill of entry and shall ,in support of such declaration , produce to the proper officer the invoice relating to imported goods.
- Bill of entry to be filed even if goods exempt.