Late charges for delayed filing of bill of entry imposed; stricter filing and same day and next day payment obligations follow. Amendments impose late charges for delayed presentation of the Bill of Entry, requiring presentation by end of the next day after arrival and relying on ICES arrival data and mandatory cargo arrival reporting; waiver authority is vested in Additional/Joint Commissioner officers for bona fide cases. Payment timing is tightened: duty on self assessed BoEs must be paid the same day and on reassessed or provisionally assessed BoEs within one day after return; pre enactment BoEs remain under prior rules except where reassessment occurs on or after enactment.
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Provisions expressly mentioned in the judgment/order text.
Late charges for delayed filing of bill of entry imposed; stricter filing and same day and next day payment obligations follow.
Amendments impose late charges for delayed presentation of the Bill of Entry, requiring presentation by end of the next day after arrival and relying on ICES arrival data and mandatory cargo arrival reporting; waiver authority is vested in Additional/Joint Commissioner officers for bona fide cases. Payment timing is tightened: duty on self assessed BoEs must be paid the same day and on reassessed or provisionally assessed BoEs within one day after return; pre enactment BoEs remain under prior rules except where reassessment occurs on or after enactment.
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