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        Customs

        Regulation 4 - The importer or a person authorised by him who....

        Bill of Entry (Forms) Regulations, 1976

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        Bill of entry filing deadlines govern clearance timing and attract escalating late-presentation charges unless waived. The importer or an authorised person must file the bill of entry by specified deadlines tied to transport mode and customs station type; failure to present within those times permits the proper officer to impose escalating daily charges for late presentation unless satisfied with the reasons for delay, and no charges apply where cargo arrival preceded assent to the Finance Bill, 2017.
                    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.

                        Bill of entry filing deadlines govern clearance timing and attract escalating late-presentation charges unless waived.

                        The importer or an authorised person must file the bill of entry by specified deadlines tied to transport mode and customs station type; failure to present within those times permits the proper officer to impose escalating daily charges for late presentation unless satisfied with the reasons for delay, and no charges apply where cargo arrival preceded assent to the Finance Bill, 2017.


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