https://www.taxtmi.com/acts?id=1919 A Bill of Entry prepared under regulation 2 is deemed to be the Bill of Entry required under section 46(1) when presented to the proper officer. The deeming treatment is excluded for goods specified in the Bill of Entry that are not actually sold in the auction and delivered to the buyer. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 21 Aug 2026 15:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1919 A Bill of Entry prepared under regulation 2 is deemed to be the Bill of Entry required under section 46(1) when presented to the proper officer. The deeming treatment is excluded for goods specified in the Bill of Entry that are not actually sold in the auction and delivered to the buyer. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1919