Page 176 - ELT_15th May 2020_VOL 372_Part 4th

566 EXCISE LAW TIMES [ Vol. 372

46. Entry of goods on importation. - (1) The importer of any goods, oth-
er than goods intended for transit or transhipment, shall make entry thereof
by presenting electronically on the customs automated system to the proper
officer a bill of entry for home consumption or warehousing in such form
and manner as may be prescribed :
Provided that the Principal Commissioner of Customs or Commissioner of
Customs may, in cases where it is not feasible to make entry by presenting
electronically on the customs automated system, allow an entry to be pre-
sented in any other manner :
Provided further that if the importer makes and subscribes to a declaration
before the proper officer, to the effect that he is unable for want of full in-
formation to furnish all the particulars of the goods required under the sub-
section, the proper officer may, pending the production of such infor-
mation, permit him, previous to the entry thereof (a) to examine the goods
in the presence of an officer of customs or (b) to deposit the goods in a pub-
lic warehouse appointed under section 57 without warehousing the same.
(2) Save as otherwise permitted by the proper officer, a bill of entry shall
include all the goods mentioned in the bill of lading or other receipt given
by the carrier to the consignor.
(3) The importer shall present the bill of entry under sub-section (1) 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 warehous-
ing :
Provided that a bill of entry may be presented at any time not exceeding
thirty days prior to the expected arrival of the aircraft or vessel or vehicle
by which the goods have been shipped for importation into India :
Provided further that where the bill of entry is not presented within the
time so specified and the proper officer is satisfied that there was no suffi-
cient cause for such delay, the importer shall pay such charges for late
presentation of the bill of entry as may be prescribed.
(4) The importer while presenting a bill of entry shall make and subscribe
to a declaration as to the truth of the contents of such bill of entry and shall,
in support of such declaration, produce to the proper officer the invoice, if
any, and such other documents relating to the imported goods as may be
prescribed.
(4A) the importer who presents a bill of entry shall ensure the following,
namely :-
(a) the accuracy and completeness of the information given there-
in;
(b) the authenticity and validity of any document supporting it;
and
(c) compliance with the restriction or prohibition, if any, relating
to the goods under this Act or under any other law for the
time being in force.
(5) If the proper officer is satisfied that the interests of revenue are not
prejudicially affected and that there was no fraudulent intention, he may
permit substitution of a bill of entry for home consumption for a bill of en-
try for warehousing or vice versa.
EXCISE LAW TIMES  15th May 2020  176