https://www.taxtmi.com/circulars?id=59552 Amendments impose late charges for delayed presentation of the Bill of Entry, requiring presentation by end of the next day after arrival and relying on ICES arrival data and mandatory cargo arrival reporting; waiver authority is vested in Additional/Joint Commissioner officers for bona fide cases. Payment timing is tightened: duty on self assessed BoEs must be paid the same day and on reassessed or provisionally assessed BoEs within one day after return; pre enactment BoEs remain under prior rules except where reassessment occurs on or after enactment. en-us Tue, 11 Apr 2017 00:00:00 +0530 Tue, 12 Feb 2019 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59552 Amendments impose late charges for delayed presentation of the Bill of Entry, requiring presentation by end of the next day after arrival and relying on ICES arrival data and mandatory cargo arrival reporting; waiver authority is vested in Additional/Joint Commissioner officers for bona fide cases. Payment timing is tightened: duty on self assessed BoEs must be paid the same day and on reassessed or provisionally assessed BoEs within one day after return; pre enactment BoEs remain under prior rules except where reassessment occurs on or after enactment. Circulars Customs Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59552