Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Amendment Regulations, 2021.

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..... 29th March, 2021 G.S.R. 218(E). -In exercise of the powers conferred by section 157 , read with sections 46 and 47 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations to amend the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 , namely: - 1. Short title and comm .....

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..... l shall be substituted. 4. In the said regulations, in regulation 4, for sub-regulation (1), the following sub-regulation shall be substituted, namely:- (1) (a) In case of a customs port (other than inland container depot and air freight station) at which goods are to be cleared for home consumption or warehousing, the authorised person shall file the bill of entry before the end of the d .....

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..... d for home consumption or warehousing, the authorised person shall file the bill of entry before the end of the day (including holidays) preceding the day on which the vehicle (which includes train) carrying the goods arrives at the inland container depot or air freight station. (d) In case of a land customs station at which goods are to be cleared for home consumption or warehousing, the autho .....

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