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Bill of Entry (Forms) Amendment Regulations, 2017

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....ise of the powers conferred by section 157 read with section 46 of the Customs Act, 1962(52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations further to amend the Bill of Entry (Forms) Regulations, 1976, namely:- 1.    (1) These regulations may be called the Bill of Entry (Forms) Amendment Regulations, 2017.      ....

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....t cause for such delay, the importer shall be liable to pay charges for late presentation of the bill of entry at the rate of rupees five thousand per day for the initial three days of default and at the rate of rupees ten thousand per day for each day of default thereafter:_ Provided that where the proper officer is satisfied with the reasons of delay, he may waive off the charges referred to ....