Regarding filling of Bill of Entry in terms of Section 46 of the Customs Act, 1962
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.... 22^nd February, 2011, New Delhi-110001. To All Chief Commissioner of Customs, All Chief Commissioner of Customs & Central Excise, All Chief Commissioner of Customs (Prev.), Subject: Filling of Bill of Entry in terms of Section 46 of ....
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....filed in those cases. 3. The matter has been examined in the Board. In order to redress the issue, it has been decided that in all cases of importation of goods under Notification No.3/89-Customs, dated 09.1.1989, as amended, a Bill of Entry is required to be filed in terms of section 46 of the Customs Act, 1962, even though no duty is payabl....
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