Clarification on BIll of Entry, Customs - Exim - SEZ

[Kishan Barai]

Respected Sir,

I wold like to clarify following things in Bills of Entry

1. What is section 46 (1) Proviso Case ?

2. First check requested ?

3. Extension of time limit under section 48 ? (what is the benefit/usage of this term, any example!!!)

4. REPL ?

Please enlighten.

Thank You in Advance.

Posts / Replies

[YAGAY AND SUN]

SECTION 46. Entry of goods on importation. -

(1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting ¹[electronically] to the proper officer a bill of entry for home consumption or warehousing in the prescribed form:

²[Provided that the ⁷[Principal Commissioner of Customs or] Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically, allow an entry to be presented in any other manner:]

Provided further that if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same.

(2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor.

(3) A bill of entry under sub-section (1) may be presented at any time after the delivery of the import manifest or import report as the case may be :

⁵[***]

⁶[Provided that a bill of entry may be presented even before the delivery of such manifest or report, if the vessel or the aircraft or the vehicle by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.]

(4) The importer while presenting a bill of entry shall ⁴[***] make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, relating to the imported goods.

(5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa.

The first check is done by the shed appraiser.

[raghunandhaanan r vi]

Sir,

Proviso of Section 46(1) of refers that Commissioner of customs can accord permission for importer

to file bill of entry in any other manner if filing bill of entry electronically is not feasible. this means that

if the importer is not able to file bill of entry electronically due to some serious technical issues or the

port of import is not EDI enabled, Commissioner may allow the importer to file manual bill of entry as

a special case.

Further,

Further, if the importer is unable to provide full information about the import to the proper officer for making assessment of the bill of entry, he may request the proper officer to allow him to file bill of entry under section 46(1)

of CA 1962 and examine the goods by customs officer to determine value of goods or any other details the proper officer needs to know to make assessment of duty for the consignment.

For example: if the importer has got a consignment as gift or promotional items for which supplier has not issued

any invoice as it is free goods. Importer does not know the value of the goods so imported. in such situations

importer can request customs to examine the goods first for determining the value of goods and assess duty.

In regards to 2nd question " First Check" is nothing but examination of goods before assessment of bill of entry

to determine the value and duty { with or without duty exemption or concession].

Section 48 refers to uncleared consignment. It is necessary that importer of the goods has to clear the consignment

within 30 days of its import. Proper officer may allow you to clear the goods beyond 30 days if reason for delay in clearance is justified. If importer failed to clear the goods within the time period allowed under this section, the custodian of cargo can sell the goods in auction with customs permission to recover the dues to the revenue as well as custodian with serving notice to the importer.

Trust I have clarified your doubts in simple terms

Thanks