BILL OF ENTRY (ELECTRONIC INTEGRATED
DECLARATION) AMENDMENT REGULATIONS, 2017
PREAMBLE
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:-????
Regulation 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.????
Regulation 2.
In the Bill of Entry (Electronic
Integrated Declaration) Regulations,2011, the following regulation, regulation
4, shall be substituted, namely:-
(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 sub-regulation (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
(4)
of section 46 of the Customs Act, 1962 (52 of 1962).
(5)
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."