[To
be published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i)]
Government
of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
Notification
No. 26/2017-Customs (N.T.)
New
Delhi, the 31st March, 2017
G.S.R (E). -In exercise
of the powers conferred by section 157 read with section 46 of the Customs Act,
1962(52 of 1962), the Central Board of Excise and Customs hereby makes the
following regulations further to amend the Bill of Entry(Electronic Integrated
Declaration) Regulations, 2011, namely:-
1. (1) These regulations may be called the
Bill of Entry (Electronic Integrated Declaration) Amendment Regulations, 2017.
(2)They shall come into
force on the date of their publication in the Official Gazette.
2. In the Bill of Entry(Electronic
Integrated Declaration) Regulations,2011, the following regulation, regulation
4, shall be substituted, namely:-
“Regulation 4. (1) The
authorised person shall file the bill of entry before the end of the next day
following the day (excluding holidays) on which the aircraft or vessel or
vehicle carrying the goods arrives at a customs station at which such goods are
to be cleared for home consumption or warehousing.
(2) The bill of entry
shall be deemed to have been filed and self-assessment of duty completed when,
after entry of the electronic integrated declaration in the Indian Customs
Electronic Data Interchange System either through ICEGATE or by way of data entry
through the service centre, a bill of entry number is generated by the Indian
Customs Electronic Data Interchange System for the said declaration.
(3) Where the bill of
entry is not filed within the time specified in subregulation (1) and the
proper officer of Customs is satisfied that there was no sufficient cause for
such delay, the importer shall be liable to pay charges for late presentation
of the bill of entry at the rate of rupees five thousand per day for the
initial three days of default and at the rate of rupees ten thousand per day
for each day of default thereafter:
Provided that where the
proper officer is satisfied with the reasons of delay, he may waive off the
charges referred to in the second proviso to sub-section (3) of section 46 of the
Customs Act, 1962 (52 of 1962).
(4) No charges for late
presentation of Bill of Entry shall be liable to be paid where the entry
inwards or arrival of cargo, as the case may be, has taken place before the
date on which the Finance Bill, 2017 receives the assent of the President.”
[F.No.450/32/2016-Cus
IV]
(Shaifali
G. Singh)
Under Secretary to the Government of India
Note:- The Principal regulation was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide notification number G.S.R.838(E), dated the 25th November,2011 and last amended vide notification number 45/2016- Cus(N.T.) dated 01.04.2016.
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