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Bill of Entry amendment allows importers to supplement Bill of Lading details on the common portal under statutory proviso. Amendment empowers importers to supplement Bill of Lading details in the bill of entry on the common portal, as specified by the Central Board of Indirect Taxes and Customs under the proviso to section 149 of the Customs Act, 1962; the change permits addition of transport document particulars in bills of entry filed under the second proviso to sub section (3) of section 46 and comes into force on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Bill of Entry amendment allows importers to supplement Bill of Lading details on the common portal under statutory proviso.
Amendment empowers importers to supplement Bill of Lading details in the bill of entry on the common portal, as specified by the Central Board of Indirect Taxes and Customs under the proviso to section 149 of the Customs Act, 1962; the change permits addition of transport document particulars in bills of entry filed under the second proviso to sub section (3) of section 46 and comes into force on publication in the Official Gazette.
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