Advance filing of import declarations permits pre arrival bill of entry where arrival is expected within a defined period to aid risk assessment. The substituted proviso in sub section (3) of section 46 authorises a bill of entry to be presented before delivery of the manifest or report where the vessel, aircraft or vehicle carrying the goods is expected to arrive within thirty days from the date of such presentation, enabling pre arrival filing of import declarations.
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.
Advance filing of import declarations permits pre arrival bill of entry where arrival is expected within a defined period to aid risk assessment.
The substituted proviso in sub section (3) of section 46 authorises a bill of entry to be presented before delivery of the manifest or report where the vessel, aircraft or vehicle carrying the goods is expected to arrive within thirty days from the date of such presentation, enabling pre arrival filing of import declarations.
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