Pre-arrival filing requirement under Section 46 mandates advance Bills of Entry to enable pre-arrival customs assessment and faster clearance. The amendment to Section 46 will mandate pre-arrival filing of Bills of Entry before the end of the day preceding arrival of the conveyance at the customs port/station to enable pre-arrival processing and assessment. The Board may prescribe different time limits in specified cases, but any relaxation can be notified only after the amendment comes into effect. Field formations must urgently issue Public Notices/Trade Notices to sensitize trade; a detailed clarificatory circular will follow enactment.
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.
Pre-arrival filing requirement under Section 46 mandates advance Bills of Entry to enable pre-arrival customs assessment and faster clearance.
The amendment to Section 46 will mandate pre-arrival filing of Bills of Entry before the end of the day preceding arrival of the conveyance at the customs port/station to enable pre-arrival processing and assessment. The Board may prescribe different time limits in specified cases, but any relaxation can be notified only after the amendment comes into effect. Field formations must urgently issue Public Notices/Trade Notices to sensitize trade; a detailed clarificatory circular will follow enactment.
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