Filing deadline for bill of entry: failure attracts daily late presentation charges, with officer discretion to waive. An authorised person must file the bill of entry before the end of the next day (excluding holidays) after arrival for clearance; a bill is deemed filed and self-assessment completed when the electronic integrated declaration is entered in the Indian Customs Electronic Data Interchange System and a bill of entry number is generated. Late presentation attracts prescribed daily charges unless the proper officer, satisfied with the reasons, waives them; no charges apply where arrival occurred before the Finance Bill, 2017 received presidential assent.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Filing deadline for bill of entry: failure attracts daily late presentation charges, with officer discretion to waive.
An authorised person must file the bill of entry before the end of the next day (excluding holidays) after arrival for clearance; a bill is deemed filed and self-assessment completed when the electronic integrated declaration is entered in the Indian Customs Electronic Data Interchange System and a bill of entry number is generated. Late presentation attracts prescribed daily charges unless the proper officer, satisfied with the reasons, waives them; no charges apply where arrival occurred before the Finance Bill, 2017 received presidential assent.
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