Import declarations require Bill of Entry filing; EDI filing, eSanchit uploads and faceless assessment govern customs clearance with warehousing options. Imported goods must be cleared by filing a Bill of Entry for home consumption or warehousing under Section 46; transit and transshipment consignments identified in the IGM may move without duty under Sections 52-56 with simplified procedures. For EDI clearance, importers or authorised brokers file a cargo declaration via service centres or ICEGATE and may upload scanned documents through eSanchit. An Importer Exporter Code is required for trade unless exempted, and Bills of Entry are subject to CBIC's Faceless Assessment by remote assessing offices.
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Provisions expressly mentioned in the judgment/order text.
Import declarations require Bill of Entry filing; EDI filing, eSanchit uploads and faceless assessment govern customs clearance with warehousing options.
Imported goods must be cleared by filing a Bill of Entry for home consumption or warehousing under Section 46; transit and transshipment consignments identified in the IGM may move without duty under Sections 52-56 with simplified procedures. For EDI clearance, importers or authorised brokers file a cargo declaration via service centres or ICEGATE and may upload scanned documents through eSanchit. An Importer Exporter Code is required for trade unless exempted, and Bills of Entry are subject to CBIC's Faceless Assessment by remote assessing offices.
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