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Budget 2021   Major Amendments in Customs Act, 1962

S. No.



Reduce dwell time and EoDB (Trade facilitation)


It is proposed to mandate filing of bills of entry before the end of day

preceding the day of arrival of goods (Section 46).


It is proposed to allow the specified amendments by importer/exporter

on self-amendment basis. Hitherto all amendments were to be approved by the officer. (Section 149).


To encourage paperless processing, it is proposed to recognize the use of common portal to serve notice, order etc and the portal to act as a one-point digital interface for the trade to interact with the Customs.


Efficiency and accountability


It is proposed to add a new provision in law to prescribe that all conditional exemptions, unless otherwise specified or varied or rescinded, given under Customs Act shall come to an end on 31st March falling immediately two years after the date of such grant or variation. (Section 25 of the Customs Act).


It is proposed to introduce a new section 28BB to prescribe a definite time-period of two years subject to certain exceptions, for completion of investigations.


Improving tax compliance


A new provision is being proposed that any goods entered for exportation making wrongful claim of remission or refund shall be liable to confiscation [sub-section (ja) is being added to section 113 of the Customs Act].


A new provision is being inserted in the Customs Act (section 114AC) to prescribe penalty in specific case where any person claims refund of tax or duty discharge, using fraudulent invoices, on exports of goods.


Disposal of seized gold


Section 110 of the Customs Act is proposed to be amended to revise the procedure for pre-trial disposal of seized gold for expediting such disposals

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