GOVERNMENT OF INDIA MINISTRY OF FINANCE
DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 35 /2021-Customs (N.T.)
New Delhi, the 29th of March, 2021
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 Indirect Taxes and Customs, hereby makes the following
regulations further to amend the Bill of Entry (Forms) Regulations, 1976,
namely:-
1. Short title and commencement. - (1) These regulations may be
called the Bill of Entry (Forms) Amendment Regulations, 2021. (2) They
shall come into force on the date of their publication in the Official Gazette.
2. In the Bill of Entry (Forms) Regulations,1976, 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 day (including holidays) preceding the day on
which the vessel carrying the goods arrives at the customs port: Provided
that the authorised person shall file the bill of entry before the end of the
day (including holidays) of said arrival of the vessel where the goods are
consigned from any of the countries mentioned below:-
(i) Bangladesh ;
(ii) Maldives ; (iii) Myanmar ; (iv) Pakistan ; (v) Sri Lanka.
(b)
In case of a customs airport 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 day (including holidays) of the arrival of the aircraft
carrying the goods at the customs airport. (c) In case of an inland
container depot or 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 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 authorised person shall file the bill of entry before the end of the day
(including holidays) of the arrival of the vehicle (which includes train)
carrying the goods at the land customs station.”.
[F.No.450/108/2017-Cus.IV]
(Ananth
Rathakrishnan) Deputy Secretary (Customs)
Note :- The principal regulations were published
vide notification number 396-Customs (N.T.), dated the 1st August, 1976,
superseded by notification number 03/88-Customs (N.T.), dated the 14th
January,1988, published in the Gazette of India vide number G.S.R. 30 (E), dated
the 14th January,1988 and then restored by notification number 77/89, dated 27th
December, 1988, published in the Gazette of India vide number G.S.R. 1067(E)
dated the 27th December, 1989 and were last amended vide notification number
90/2020 – Customs(N.T.) , dated the 17th September, 2020, published in the
Gazette of India vide number G.S.R. 568(E), dated the 17th September, 2020.
|