Mandatory e-document upload will bar filing of Bills of Entry without IRN evidence after the cutoff date. Filers must upload supporting documents via e Sanchit and obtain IRN numbers before filing Bills of Entry; the customs system will refuse any Bill of Entry lacking IRN evidence and physical documents will not be accepted after the cutoff, with no further extensions permitted.
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Provisions expressly mentioned in the judgment/order text.
Mandatory e-document upload will bar filing of Bills of Entry without IRN evidence after the cutoff date.
Filers must upload supporting documents via e Sanchit and obtain IRN numbers before filing Bills of Entry; the customs system will refuse any Bill of Entry lacking IRN evidence and physical documents will not be accepted after the cutoff, with no further extensions permitted.
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