Shipping bill deemed filed upon generation of electronic declaration reference, triggering completion of self-assessment under customs regulations. A shipping bill is deemed to have been filed and self-assessment completed when, after entry of the electronic integrated declaration on ICEGATE or by data entry through the service centre, the Indian Customs Electronic Data Interchange System generates a shipping bill number for that declaration.
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Provisions expressly mentioned in the judgment/order text.
Shipping bill deemed filed upon generation of electronic declaration reference, triggering completion of self-assessment under customs regulations.
A shipping bill is deemed to have been filed and self-assessment completed when, after entry of the electronic integrated declaration on ICEGATE or by data entry through the service centre, the Indian Customs Electronic Data Interchange System generates a shipping bill number for that declaration.
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