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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396- Cus(N.T.) dated 1st August, 1976, superceded by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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