Presentation of Bill of Entry: authorised persons must produce original customs copy, duty-paid challan and documents for clearance. Following completion of assessment, the authorised person must present the original bill of entry (customs copy), the duty-paid challan and supporting import documents to the proper officer of customs, who, after examination of the imported goods if required, will make the order permitting clearance.
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Provisions expressly mentioned in the judgment/order text.
Presentation of Bill of Entry: authorised persons must produce original customs copy, duty-paid challan and documents for clearance.
Following completion of assessment, the authorised person must present the original bill of entry (customs copy), the duty-paid challan and supporting import documents to the proper officer of customs, who, after examination of the imported goods if required, will make the order permitting clearance.
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