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/
must read the following case :
https://www.indiankanoon.org/doc/1318170/
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