Section Text
(1) The importer of anygoods, other than goods intended for transit or transhipment, shall make entrythereof by presenting to the proper officer a bill of entry for homeconsumption or warehousing in the prescribed form :
Provided that if the importer makesand subscribes to a declaration before the proper officer, to the effect thathe is unable for want of full information to furnish all the particulars of thegoods required under this sub-section, the proper officer may, pending theproduction of such information, permit him, previous to the entry thereof (a) to examine the goods in thepresence of an officer of customs, or (b)to deposit the goods in a public warehouse appointed under section 57 withoutwarehousing the same.
(2) Save as otherwisepermitted by the proper officer, a bill of entry shall include all the goodsmentioned in the bill of lading or other receipt given by the carrier to theconsignor.
(3) A bill of entry under sub-section(1) may be presented at any time after the delivery of the import manifest orimport report as the case may be :
Provided that the 1 [Commissioner ofCustoms] may in any special circumstances permit a bill of entry to be presentedbefore the delivery of 2 [such report]:
3 [Providedfurther that abill of entry may be presented even before the delivery of such manifest if thevessel or the aircraft by which the goods have been shipped for importationinto India is expected to arrive within thirty days from the date of suchpresentation.]
(4) The importer whilepresenting a bill of entry shall at the foot thereof make and subscribe to adeclaration as to the truth of the contents of such bill of entry and shall, insupport of such declaration, produce to the proper officer the invoice, if any,relating to the imported goods.
(5) If the proper officer issatisfied that the interests of revenue are not prejudicially affected and thatthere was no fraudulent intention, he may permit substitution of a bill of entryfor home consumption for a bill of entry for warehousing or vice versa.
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1. Substituted by Act 22 of 1955, section 50, for "Collector ofCustoms" (w.e.f. 26-5-1995).
2. Substituted by Act 25 of 1978, section 8, for "such manifest orreport" (w.e.f. 11-7-1978).
3. Substituted by Act 33 of 1996, section 63, for the second proviso (w.e.f.28-9-1996).