Bill of Entry requirement for uncleared goods mandates custodian to prepare prescribed form for auction sales. Custodians of goods uncleared for home consumption within the statutory period must prepare a Bill of Entry in the prescribed form for goods to be sold at auction under the Customs provisions, creating a documentation obligation to record and present particulars of such goods in the mandated format prior to auction.
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Provisions expressly mentioned in the judgment/order text.
Bill of Entry requirement for uncleared goods mandates custodian to prepare prescribed form for auction sales.
Custodians of goods uncleared for home consumption within the statutory period must prepare a Bill of Entry in the prescribed form for goods to be sold at auction under the Customs provisions, creating a documentation obligation to record and present particulars of such goods in the mandated format prior to auction.
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