Entry of goods on importation

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....manner: Provided further 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 public warehouse appointed under section 57 without warehousing the same. (2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor. ^11[(3) The importer....

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....s of the information given therein; (b) the authenticity and validity of any document supporting it; and (c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.] (5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice-versa.     *************** NOTES:- 1.  Substituted vide Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978 dated 06-06-1978 w.e.f. 01-07-1978....

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....ction 82 of the Finance (No. 2) Act, 2014 w.e.f. 06-08-2014 before it was read as,  "Provided that the ^8A[Principal Commissioner of Customs or Commissioner of Customs] may in any special circumstances permit a bill of entry to be presented before the delivery of ^1[such report]." 10.  Substituted vide Section 82 of the Finance (No. 2) Act, 2014 w.e.f. 06-08-2014 before it was read as,  "^4[Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.]" 11. ....