Mandatory bill of entry filing imposed, with late charges and accelerated duty payment and streamlined refund treatment. Amendments in the Finance Bill, 2017 require filing the Bill of Entry by the end of the next day after arrival at the customs station, authorize prescribed late charges for delayed filing, mandate same day payment of duty for self assessed Bills of Entry and one day payment after return for reassessed or provisional entries with interest liability, and provide that refunds of excess duty evident in self assessed or reassessed Bills of Entry are outside the scope of unjust enrichment.
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.
Mandatory bill of entry filing imposed, with late charges and accelerated duty payment and streamlined refund treatment.
Amendments in the Finance Bill, 2017 require filing the Bill of Entry by the end of the next day after arrival at the customs station, authorize prescribed late charges for delayed filing, mandate same day payment of duty for self assessed Bills of Entry and one day payment after return for reassessed or provisional entries with interest liability, and provide that refunds of excess duty evident in self assessed or reassessed Bills of Entry are outside the scope of unjust enrichment.
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