Regulation 3 - Bill of Entry to be presented to the proper officer - Uncleared Goods (Bill of Entry) Regulations, 1972

3. Bill of Entry to be presented to the proper officer. — This Bill of Entry prepared under regulation 2 shall be deemed to be the bill of entry under sub-section (1) of section 46 of the said Act and presented to the proper officer : Provided that the said Bill of Entry shall not be deemed to be the bill of entry in respect of goods which are not actually sold in the auction held for the sale of goods specified in that bill of entry, and actually delivered to the buyer.