Clarification on BIll of Entry

[Kishan Barai]

Respected Sir,

I wold like to clarify following things in Bills of Entry

1. What is section 46 (1) Proviso Case ?

2. First check requested ?

3. Extension of time limit under section 48 ? (what is the benefit/usage of this term, any example!!!)

4. REPL ?

Please enlighten.

Thank You in Advance.

AI Summary

Clarification on Bill of Entry: Section 46(1) Manual Filing, Goods Examination, and Section 48 Consignment Clearance. A user sought clarification on various aspects of the Bill of Entry, including Section 46(1) and Section 48. Responses explained that Section 46(1) allows the Commissioner of Customs to permit manual filing of a Bill of Entry if electronic filing is not feasible. It also allows examination of goods if full information is unavailable. The 'First Check' refers to the initial examination of goods before duty assessment. Section 48 pertains to the clearance of consignment within 30 days, with possible extensions for justified delays. Failure to clear goods may lead to auction by the custodian with customs' permission.