https://www.taxtmi.com/forum/issue?id=110229 Imported goods must be entered by bill of entry, ordinarily by electronic filing, but the customs authority may permit alternate presentation where electronic filing is not feasible. If full particulars are unavailable, an importer may declare inability to furnish them and the proper officer may allow provisional examination or deposit in a public warehouse pending information. Bills should list goods per the carrier's receipt; substitution between home consumption and warehousing entries is allowed if revenue is protected and no fraud is involved. The first physical check is performed by the shed appraiser and officers may extend clearance time for justified delays, with sale as a last resort for uncleared consignments. en-us Sat, 23 Apr 2016 08:49:24 +0530 Thu, 23 Jan 2025 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110229 Imported goods must be entered by bill of entry, ordinarily by electronic filing, but the customs authority may permit alternate presentation where electronic filing is not feasible. If full particulars are unavailable, an importer may declare inability to furnish them and the proper officer may allow provisional examination or deposit in a public warehouse pending information. Bills should list goods per the carrier's receipt; substitution between home consumption and warehousing entries is allowed if revenue is protected and no fraud is involved. The first physical check is performed by the shed appraiser and officers may extend clearance time for justified delays, with sale as a last resort for uncleared consignments. Discussion-Forum Customs Sat, 23 Apr 2016 08:49:24 +0530 https://www.taxtmi.com/forum/issue?id=110229