Clarifications on the Legislative changes in Section 46 of Customs Act, 1962

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....(I)/JNCH Dated: 29.03.2021 PUBLIC NOTICE NO. - 29/2021 DIN- 20210378NW000000CAD3 Subject: Clarifications on the Legislative changes in Section 46 of Customs Act, 1962- reg. Attention of all Importers/Exporters, Custom Brokers, CFSs, Custodians, General Trade, Partner Government Agencies (PGAs), all other stakeholders and all the taxpayers is invited to CBIC Circular no. 08/2021-Cust....

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....is empowered to prescribe different time limits for such filing in certain cases, but by not later than the end of the day of arrival of the vessel/aircraft/vehicle at the Customs port/station. Changes in Section 46 3. In this regard, Board has carried out consultations with members of the trade and Customs field formations for the smooth implementation of the changes to the Customs Act, 196....

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....ing BE in respect of goods imported by various modes of transport. It may be noted that, the existing provision that a BE may be presented upto 30 days prior to the expected arrival of the aircraft or vessel or vehicle carrying the imported goods continues. Thus, with certain exceptions, as notified, the BE can now be filed anytime from 30 days prior to the expected arrival of the aircraft or vess....