Notification No. 396/1976, Dated 1st Aug 1976

In exercise of the powers conferred by section 157, read with section 46, of the Customs Act, 1962 (52 of 1962), and in supersession of the Bill of Entry (Forms) Regulations, 1971, the Central Board of Excise and Customs hereby makes the following regulations, namely:—

1. Short title and commencement. — (1) These regulations may be called the Bill of Entry (Forms) Regulations, 1976.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definition. — In these regulations, "Form" means a form appended to these regulations.

3. Form of Bill of Entry. — The Bill of Entry to be presented by an importer of any goods for home consumption or for warehousing or for ex-bond clearance for home consumption shall be in Form I or Form II or Form III, as the case may be.

Explanation. — In this regulation, "goods" does not include those goods which are intended for transit or transshipment.