Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendments to Customs Act Section 46 Require Advance Filing of Bills of Entry to Expedite Clearance.</h1> The circular addresses proposed amendments to Section 46 of the Customs Act, 1962, as introduced in the Finance Bill, 2021. These changes mandate advance filing of Bills of Entry (BE) to facilitate pre-arrival processing, aiming to reduce customs clearance time. Importers must file BE before the day of arrival of goods at customs ports. The Board may prescribe different timelines for specific cases, such as imports at Land Customs Stations. The circular urges relevant authorities to issue notices to inform the trade community about these changes to prevent disruptions. A detailed circular will follow post-enactment of the Finance Bill.
TaxTMI 
TaxTMI 
