Tax

This query is : Resolved 

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

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





Unanswered Queries



CCI Pro

Follow us
add to google news


Answer Query



Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details