https://www.taxtmi.com/article/detailed?id=1270 Non-filing of a bill of entry for goods imported into India can render those goods liable to confiscation under Section 111 of the Customs Act, 1962; Sections 32, 44 and 45(2) require goods to be specified in an import manifest, custody records to be maintained and written permission for removal to be obtained, and importers (except transit or transshipment) to present a bill of entry, so failure to comply may justify seizure, while appellate orders addressing such seizures must be speaking and reasoned. en-us Fri, 29 Apr 2011 11:46:38 +0530 Fri, 29 Apr 2011 11:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1270 Non-filing of a bill of entry for goods imported into India can render those goods liable to confiscation under Section 111 of the Customs Act, 1962; Sections 32, 44 and 45(2) require goods to be specified in an import manifest, custody records to be maintained and written permission for removal to be obtained, and importers (except transit or transshipment) to present a bill of entry, so failure to comply may justify seizure, while appellate orders addressing such seizures must be speaking and reasoned. Articles Customs - Import - Export - SEZ Fri, 29 Apr 2011 11:46:38 +0530 https://www.taxtmi.com/article/detailed?id=1270