Electronic shipping bill filing: system-generated number deems filing complete and triggers customs clearance procedures. An authorised person may enter the electronic declaration via ICEGATE or a service centre in the prescribed format; when the electronic declaration is accepted and a unique number is generated by the system the shipping bill is deemed to have been filed and, where applicable, self-assessment of duty is complete. The authorised person must present the checklist, supporting export documents and any duty/cess challan to the proper officer, who after permitting clearance generates and retains the customs copy and issues other endorsed copies to the authorised person.
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.
Electronic shipping bill filing: system-generated number deems filing complete and triggers customs clearance procedures.
An authorised person may enter the electronic declaration via ICEGATE or a service centre in the prescribed format; when the electronic declaration is accepted and a unique number is generated by the system the shipping bill is deemed to have been filed and, where applicable, self-assessment of duty is complete. The authorised person must present the checklist, supporting export documents and any duty/cess challan to the proper officer, who after permitting clearance generates and retains the customs copy and issues other endorsed copies to the authorised person.
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