Filing of Bill of Entry required even where imports are duty exempt under Notification for display/demonstration. A Bill of Entry must be filed for imports of goods intended for display or demonstration even when those goods are exempt from customs duty under the applicable Notification; the duty exemption does not relieve importers of the statutory filing obligation and Customs formations must ensure the Bill of Entry is lodged.
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Provisions expressly mentioned in the judgment/order text.
Filing of Bill of Entry required even where imports are duty exempt under Notification for display/demonstration.
A Bill of Entry must be filed for imports of goods intended for display or demonstration even when those goods are exempt from customs duty under the applicable Notification; the duty exemption does not relieve importers of the statutory filing obligation and Customs formations must ensure the Bill of Entry is lodged.
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