Electronic declaration deemed filed when the system issues a unique number, enabling shipping bill processing and copy generation. An authorised person may submit the electronic declaration via ICEGATE or through a service centre; the shipping bill is an electronic declaration accepted and assigned a unique number by the Indian Customs Electronic Data Interchange System. The shipping bill is deemed filed and self-assessment, where applicable, completed when the system issues that number. The authorised person must present a checklist, supporting documents and payment challans to the proper officer, who after any required examination issues clearance and generates the shipping bill copies, retaining the customs copy and handing other endorsed copies to the authorised person.
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.
Electronic declaration deemed filed when the system issues a unique number, enabling shipping bill processing and copy generation.
An authorised person may submit the electronic declaration via ICEGATE or through a service centre; the shipping bill is an electronic declaration accepted and assigned a unique number by the Indian Customs Electronic Data Interchange System. The shipping bill is deemed filed and self-assessment, where applicable, completed when the system issues that number. The authorised person must present a checklist, supporting documents and payment challans to the proper officer, who after any required examination issues clearance and generates the shipping bill copies, retaining the customs copy and handing other endorsed copies to the authorised person.
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