TaxTMI 
TaxTMI 
Entry of goods on importation
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....onsumption or warehousing 10[in such form and manner as may be prescribed]: 2[Provided that the 7[Principal Commissioner of Customs or] Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically, 9[on the customs automated system] allow an entry to be presented in any other manner:] Provided further that if the importer makes and subscribes to a d....
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....the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing: 15[Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival: Provided further that] a bill of ent....
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....ribed]. 13[(4A) The importer who presents a bill of entry shall ensure the following, namely:- (a) the accuracy and completeness 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 p....
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....ed before the delivery of such report :" 6. Substituted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. , before it was read as, "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 prese....