Bill of Entry electronic filing via ICEGATE deemed filing and self-assessment; originals presented for customs clearance. These regulations require importers or authorised persons to submit a Bill of Entry as an electronic declaration via ICEGATE or service centre in the prescribed annexure format; generation of a bill of entry number by the Indian Customs Electronic Data Interchange System is deemed filing and completion of self-assessment of duty. After assessment, the authorised person must present the original customs copy, duty-paid challan and supporting documents to the proper officer, who will retain the original and issue duplicate and triplicate copies.
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.
Bill of Entry electronic filing via ICEGATE deemed filing and self-assessment; originals presented for customs clearance.
These regulations require importers or authorised persons to submit a Bill of Entry as an electronic declaration via ICEGATE or service centre in the prescribed annexure format; generation of a bill of entry number by the Indian Customs Electronic Data Interchange System is deemed filing and completion of self-assessment of duty. After assessment, the authorised person must present the original customs copy, duty-paid challan and supporting documents to the proper officer, who will retain the original and issue duplicate and triplicate copies.
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