Notifying amendment for self approval under Section 149 of the Customs Act, 1962

Last updated: 31 March 2021

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The Central Board of Indirect Taxes and Customs has introduced amendments regarding self-approval for Bills of Entry under Section 149 of the Customs Act, 1962. These changes allow importers to supplement Bill of Lading details in their Bills of Entry via the common portal. This notification comes into effect from the date of its publication in the Official Gazette.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi, the 29th March, 2021

Notification No. 36/2021-Customs (N.T.)

S.O. 1402(E).- In exercise of the powers conferred by the third proviso to the section 149 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby specifies the following amendments in the bill of entry presented under the second proviso to the sub-section (3) of section 46 of the said Act, which may be done by the importer on the common portal:-

(i) Supplementing of Bill of Lading details in the Bill of Entry.

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. 450/77/2021-Cus.IV]
ANANTH RATHAKRISHNAN, Dy. Secy. (Customs)

FAQ :

This notification introduces amendments for self-approval under Section 149 of the Customs Act, 1962, specifically concerning Bills of Entry.

The amendments are being made by the Central Board of Indirect Taxes and Customs.

Importers can now supplement Bill of Lading details in their Bills of Entry through the common portal.

These amendments are made under the third proviso to Section 149 of the Customs Act, 1962.

This notification comes into force on the date of its publication in the Official Gazette.

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Notification No : 36/2021-Customs (N.T.)
Published in Custom
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-nt2021/csnt36-2021.pdf

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