Import procedure - Bill of Entry

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....arrival such as those intended for transit by the same vessel/aircraft or transshipment to another Customs station or to any place outside India, detailed Customs clearance formalities have to be followed by the importers. In contrast, in terms of Section 52 to 56 of the Customs Act, 1962, the goods mentioned in the IGM or Import Report for transit to any place outside India or meant for transship....

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....fter payment of duties leviable or to clear them for warehousing without immediate discharge of the duties leviable in terms of the warehousing provisions of the Customs Act, 1962. For the purpose of clearance of imported goods, every importer is required to file, in terms of the Section 46 ibid, a Bill of Entry for home consumption or warehousing, as the case may be, in the form prescribed under ....