Tax

Save Share

Join Us Follow Us Add as Source

This query is : Resolved

Report Query Ask a Query

Kumar Manoj

Kumar Manoj (Querist)

20 August 2013 any time limit for the filling of bill of entry u/s 46 for home consumption

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

10 September 2013 Although Section 46 of the Customs Act, 1962, does not stipulate any time limit for filing the Bill of Entry, yet considering the fact that the consignments have been imported by air and have incurred huge air freight, it is the responsibility of the importer/authorized Custom House Agent to ensure that these consignments are cleared expeditiously and this can only happen if importers and their agents coordinate closely with the airlines and avail of the facility to file advance Bills of Entry (prior Bills of Entry) so as to save time. Even in situations where advance Bill of Entry cannot be filed for some reasons, importers or their CHAs must ensure that the Bills of Entry are filed not later than 3 hours after the flight has arrived. Taking three days to file Bill of Entry is totally unacceptable and cannot be justified.

must read the following case :

https://www.indiankanoon.org/doc/1318170/

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now