[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. 27/2017-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(Forms) Regulations,
1976, namely:-
1. (1) These regulations may be called the
Bill of Entry (Forms) Amendment Regulations, 2017.
(2) They shall come
into force on the date of their publication in the Official Gazette
1. In the Bill of
Entry(Forms) Regulations,1976, after regulation 3,the following regulation
shall be inserted, namely;
“Regulation 4. (1) The
importer or a person authorised by him who has a valid licence under the
Customs Broker Licensing Regulations, 2013, shall present 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) Where the bill of
entry is not presented 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
the section 46 of the Customs Act, 1962 (52 of 1962).
(3) 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 Govt. of India
Note:- The principal regulation was published vide notification number 396- Cus(N.T.) dated 1st August, 1976, superceded by notification number 03/88- Cus(N.T.) dated 14th January,1988 but then restored by notification number 77/89 dated 27th December,1989.
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