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<h1>Port of Import Handles Bills of Entry, Inspections, and Fee Waivers; Manages Sections 48 and 49 of Customs Act.</h1> The port of import maintains responsibility for the Port Assessment Group to manage all functions related to bills of entry not assigned to the Faceless Assessment Group by the Customs Automated System. This includes handling cases referred back by the Faceless Assessment Group. Additionally, the port of import oversees the examination and inspection of goods and manages requests related to fee waivers for late filing of bills of entry, as well as permissions under Sections 48 and 49 of the Customs Act, 1962, through designated proper officers.
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