Mandatory electronic submission of supporting documents in customs declarations requires code and IRN inclusion, enforcing paperless Bills of Entry. Electronic submission via e SANCHIT of specified supporting documents is mandatory for every Bill of Entry, and each declared invoice and transport document must include the e SANCHIT reference with the prescribed document code and IRN. Other supporting documents such as country of origin certificates and PGA licences should be uploaded electronically by beneficiaries or PGAs; physical copies are to be avoided and field offices must ensure compliance.
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 electronic submission of supporting documents in customs declarations requires code and IRN inclusion, enforcing paperless Bills of Entry.
Electronic submission via e SANCHIT of specified supporting documents is mandatory for every Bill of Entry, and each declared invoice and transport document must include the e SANCHIT reference with the prescribed document code and IRN. Other supporting documents such as country of origin certificates and PGA licences should be uploaded electronically by beneficiaries or PGAs; physical copies are to be avoided and field offices must ensure compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
