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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Authority Can Withhold Shipping Bills Until Vessel Entry Order Issued Under Sea Customs Act, Section 137(a).</h1> The rule established by the Central Board of Revenue under the Sea Customs Act, 1878, allows the Customs Principal Commissioner or Commissioner to exercise discretion in accepting shipping bills submitted under section 137(a) of the Act. Acceptance of such bills can be withheld until an order for the entry outwards of the vessel intended for exporting the goods is issued by the Customs authority under Section 61. This provision applies to the region of Pondicherry, and the rule was initially enacted through a notification dated June 22, 1957, with subsequent amendments.
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