Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Goods Unclaimed for Home Use Must Have Bill of Entry Prepared Under Section 48, Customs Act 1962, for Auction Sale.</h1> The person responsible for goods not cleared for home consumption within the specified period under section 48 of the Customs Act, 1962, must prepare a Bill of Entry for these goods. This Bill of Entry should be in the format provided in Form 60, Part 5 of the Uncleared Goods (Bill of Entry) Regulations, 1972. The purpose is to facilitate the sale of such goods at an auction as per the provisions of section 48 of the Customs Act.