Clarification regarding legislative changes relating to Customs Act, 1962 proposed in the Finance Bill, 2017

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....ate: 30.10.2017 PUBLIC NOTICE NO: 70/2017 Subject: Clarification regarding legislative changes relating to Customs Act, 1962 proposed in the Finance Bill, 2017-reg. Attention of all stake holders is invited on Clarification regarding legislative changes relating to Customs Act, 1962 proposed in the Finance Bill, 2Q17 to proposals in the Finance Bill, 2017 relating to amendments in section....

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.... BOE is up to the end of the next day following the day (excluding holidays) of arrival of goods at the place where the clearance for home consumption or warehousing is to take place. 4. In this regard, Board has amended Bill of Entry (Electronic Integrated Declaration) Regulations, 2011 and Bill of Entry (Forms) Regulations, 1976 to prescribe late charges for delayed filing. Entry Inwards date....

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....egulations, 2009 so as to make it mandatory for the Customs Cargo Service providers to provide the information about arrival of cargo to the Customs. [Notification No. 24/2017-Customs (N.T) dated 31.03.2017 refers.] 6, Further, CBEC has amended notification No. 40/2012-Customs(N.T.) dated 02.05.2012 appointing Additional/Joint Commissioner rank officer as the proper officer for considering the ....

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....ent of duty on the same day in case of self- assessed BOE and in case of re-assessment or provisional assessment, within one day after the return of BOE. 8. In this regard, it is further clarified that that all BOES filed before the enactment of Finance Bill, 2017 shall be governed by the provisions of section 47 as it stood immediately before the date of such enactment except where such BOE is....