https://www.taxtmi.com/circulars?id=64740 The amendment to Section 46 will mandate pre-arrival filing of Bills of Entry before the end of the day preceding arrival of the conveyance at the customs port/station to enable pre-arrival processing and assessment. The Board may prescribe different time limits in specified cases, but any relaxation can be notified only after the amendment comes into effect. Field formations must urgently issue Public Notices/Trade Notices to sensitize trade; a detailed clarificatory circular will follow enactment. en-us Wed, 24 Mar 2021 00:00:00 +0530 Thu, 25 Mar 2021 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64740 The amendment to Section 46 will mandate pre-arrival filing of Bills of Entry before the end of the day preceding arrival of the conveyance at the customs port/station to enable pre-arrival processing and assessment. The Board may prescribe different time limits in specified cases, but any relaxation can be notified only after the amendment comes into effect. Field formations must urgently issue Public Notices/Trade Notices to sensitize trade; a detailed clarificatory circular will follow enactment. Circulars Customs Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64740