Deemed presentation of electronic customs declaration when lodged via NIC network and received before the daily cut-off, counts as presented. An authorised person lodging an electronic bill of entry from their premises via the National Informatics Centre data communication facility will have the declaration deemed to be presented on that working day provided the electronic declaration is received by the Customs Computer System before the prescribed daily cut-off time or any time specified by the Commissioner of Customs.
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Provisions expressly mentioned in the judgment/order text.
Deemed presentation of electronic customs declaration when lodged via NIC network and received before the daily cut-off, counts as presented.
An authorised person lodging an electronic bill of entry from their premises via the National Informatics Centre data communication facility will have the declaration deemed to be presented on that working day provided the electronic declaration is received by the Customs Computer System before the prescribed daily cut-off time or any time specified by the Commissioner of Customs.
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