Electronic integrated declaration: defines bill of entry, authorised person, ICEGATE and service centre under customs rules. Regulation 2 defines key terms for electronic bill of entry filings: bill of entry as an electronic integrated declaration accepted and uniquely numbered by the Indian Customs Electronic Data Interchange System, including electronic records and printouts with 'electronic record' as per the Information Technology Act; electronic integrated declaration as particulars entered in that system; ICEGATE as the electronic gateway; authorised person as importer or authorised representative with a valid customs brokers licence; and service centre as the place designated for data entry, with other terms governed by the Customs Act.
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Provisions expressly mentioned in the judgment/order text.
Electronic integrated declaration: defines bill of entry, authorised person, ICEGATE and service centre under customs rules.
Regulation 2 defines key terms for electronic bill of entry filings: bill of entry as an electronic integrated declaration accepted and uniquely numbered by the Indian Customs Electronic Data Interchange System, including electronic records and printouts with "electronic record" as per the Information Technology Act; electronic integrated declaration as particulars entered in that system; ICEGATE as the electronic gateway; authorised person as importer or authorised representative with a valid customs brokers licence; and service centre as the place designated for data entry, with other terms governed by the Customs Act.
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