Electronic integrated declaration mandates digital signatures, five-year record retention and capped late-presentation charges. Importers or customs brokers must submit the electronic integrated declaration and supporting documents on the Customs Automated System with a digital signature or via service centres; late-presentation charges are capped at the duty payable or, where no duty is payable, at fifty thousand rupees (waiver possible by the proper officer); assessed bills and original supporting documents must be retained for five years and produced for Customs proceedings; non-compliance may attract a penalty up to fifty thousand rupees.
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Provisions expressly mentioned in the judgment/order text.
Electronic integrated declaration mandates digital signatures, five-year record retention and capped late-presentation charges.
Importers or customs brokers must submit the electronic integrated declaration and supporting documents on the Customs Automated System with a digital signature or via service centres; late-presentation charges are capped at the duty payable or, where no duty is payable, at fifty thousand rupees (waiver possible by the proper officer); assessed bills and original supporting documents must be retained for five years and produced for Customs proceedings; non-compliance may attract a penalty up to fifty thousand rupees.
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