Urgent measures to sensitise trade in light of proposed changes to Section 46 of the Customs Act, 1962

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..... oom No.227B, North Block, New Delhi, dated the 24th of March, 2021 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs Central tax, All Principal Commissioners/Commissioners of Customs/Customs (Preventive), All Principal Commissioners/Commissioners of Customs Central tax, .....

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..... of the vessel/aircraft/vehicle carrying the imported goods at a Customs port/station at which such goods are to be cleared for home consumption or warehousing. 3. The proposed amendments in Section 46 also empower the Board to prescribe different time limits for filing of BE in certain cases, but not later than the end of the day of arrival of the vessel/aircraft/vehicle at the Customs port/s .....

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..... n after the arrival of the vessel/aircraft/vehicle. Therefore, it is of utmost importance that the trade/Customs Brokers etc. are alerted to be ready for the change, which would come into force shortly with the enactment of the Finance Bill, 2021 . Hence, Board requests all the field formations to issue suitable Public Notices/Trade Notices urgently to sensitize the trade so as to avoid inconveni .....

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