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        F. Acts / Amendment Acts

        Section 106 - Amendment of section 15

        Finance Act, 2003
        Chapter IV
        INDIRECT TAX

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        Presentation of bill of entry replaces physical warehouse removal as the trigger for home-consumption customs treatment. The amendment substitutes the prior requirement of physical withdrawal from a warehouse with the presentation of a bill of entry for home consumption as the operative trigger for home-consumption treatment in clause (b) of section 15(1) of the Customs Act, thereby shifting the statutory focus to the customs clearance documentation process.
                          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.

                                Presentation of bill of entry replaces physical warehouse removal as the trigger for home-consumption customs treatment.

                                The amendment substitutes the prior requirement of physical withdrawal from a warehouse with the presentation of a bill of entry for home consumption as the operative trigger for home-consumption treatment in clause (b) of section 15(1) of the Customs Act, thereby shifting the statutory focus to the customs clearance documentation process.


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