TaxTMI 
TaxTMI 
2011 (11) TMI 55
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....tice No.08/2005 dated 12.05.2005. The petitioner in the course of his business imported a consignment of "Old & Used Digital Multifunctional Devices". Such goods were accompanied with the Overseas Chartered Engineer Certificate dated 20.04.2011. The copies of the invoice dated 18.04.2011 and Overseas Chartered Engineer Certificate dated 20.04.2011 are annexed with the writ petition. The petitioner sought permission of respondent No.4 on 29.06.2011 to file Bill of Entry under the 'Self' category alongwith the requisite documents. The goods sought to be imported by the petitioner are freely importable as per Foreign Trade Policy 2009-2014. The entry of goods on importation is governed by Section 46 of the Customs Act, 1962 (for short 'the A....
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..... The same are as under: Customs Act, 1962 46. Entry of goods on importation - (1) The importer of any goods, other than goods intended for transit or transshipment, shall make entry thereof by presenting to the proper officer a bill of entry for home consumption or warehousing in the prescribed form; Provided that if the importer makes and subscribes to a declaration before the proper officer to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a pu....
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....ntry of departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance with the regulations. (2) The Board may make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulation may provide for- (a) the authority by which a licence may be granted under this section and the period of validity of any such licence; (b) the form of the licence and the fee payable therefore; (c) the qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as an agent; (d) the restrictions and conditions (including the furnishing of sec....
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....submit Bill of Entry by himself, is wholly illegally, untenable and without jurisdiction. Section 46 of the Act deals with the submission of Bill of Entry by an importer. There is no condition in the said Section, which prohibits the submission of Bill of Entry by an importer himself or that the importer has to have some educational qualification. It is only Section 146 of the Act, which deals with the clearing with the intervention of the Customs House Agents. Since such agents have to act for others, certain qualifications have been fixed in the regulations framed to regulate their working and also by Public Notice. The qualification fixed under the Public Notice specifically Clause 2, on which Mr. Ghuman has placed reliance, cannot be e....