Submission time limits for cargo declarations require receipt within specified hours; late filings deemed received on next working day. Regulation 4 requires the operator at the service centre to receive cargo declarations with supporting information on working days between 9.30 a.m. and 4.30 p.m., with declarations received after that time deemed to be received on the next working day. If data entry cannot be completed due to invalid or incomplete information up to 5.30 p.m. on the submission day, the declaration is deemed not presented; the Commissioner of Customs may alter receipt times for particular days or generally.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Submission time limits for cargo declarations require receipt within specified hours; late filings deemed received on next working day.
Regulation 4 requires the operator at the service centre to receive cargo declarations with supporting information on working days between 9.30 a.m. and 4.30 p.m., with declarations received after that time deemed to be received on the next working day. If data entry cannot be completed due to invalid or incomplete information up to 5.30 p.m. on the submission day, the declaration is deemed not presented; the Commissioner of Customs may alter receipt times for particular days or generally.
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