https://www.taxtmi.com/acts?id=1023 Entry of imported goods requires the importer to file a bill of entry for home consumption or warehousing with the proper officer, ordinarily through the customs automated system and in the prescribed form and manner. Where electronic filing is not feasible, another mode may be allowed, and if full particulars are not available, the proper officer may permit examination of the goods or deposit in a public warehouse pending completion of information. The importer must present the bill within the prescribed time, declare the truth of its contents, produce supporting documents, ensure accuracy, authenticity, and compliance with restrictions, and may obtain substitution between home consumption and warehousing bills where revenue is not prejudiced and there is no fraudulent intention. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 18 Jun 2026 12:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1023 Entry of imported goods requires the importer to file a bill of entry for home consumption or warehousing with the proper officer, ordinarily through the customs automated system and in the prescribed form and manner. Where electronic filing is not feasible, another mode may be allowed, and if full particulars are not available, the proper officer may permit examination of the goods or deposit in a public warehouse pending completion of information. The importer must present the bill within the prescribed time, declare the truth of its contents, produce supporting documents, ensure accuracy, authenticity, and compliance with restrictions, and may obtain substitution between home consumption and warehousing bills where revenue is not prejudiced and there is no fraudulent intention. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1023