OFFICE OF COMMISSIONER OF CUSTOMS, NS-III
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA
TAL: URAN, DIST. RAIGAD, MAHARASHTRA-400707
F.No.S/12-Gen-402/2017-18 AM(I) Pt I
Standing Order No. 01/2018
SUB : Delay of more than 20 days in presentation of Bill of Entry along with all requisite documents for assessment, registration, examination or out of charge – reg.
Attention of all the staff members is invited to the Standing Order No. 79/2016 dated 26.12.2016 amended vide Standing Order No. 04/2017 dated 02.02.2017 on the above mentioned subject matter,with reference to requirement to obtain NOC from Deputy Commissioner of Customs, (Appraising Main, Import)in respect of bills of entry, which were presented after more than 20 days. Such step was undertaken by JNCH to ensure faster clearances, reduce dwell time of cargo and as a step towards “Ease of Doing Business”.
2. Subsequently, Section 46 of the Customs Act, 1962 has been amended and accordingly, the Bill of Entry (Electronic Integrated Declaration) Amendment Regulations, 2017 has been issued vide Notification no. 26/2017-Customs (N.T.) dated 31.03.2017 by the Board. It stipulates that:
“2. In the Bill of Entry(Electronic Integrated Declaration) Regulations,2011, the following regulation, regulation 4, shall be substituted, namely:-
“Regulation 4. (1) The authorised person shall file the bill of entry before the end o f the next day following the day (excluding holidays) on which the aircraft or vesse l 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 o f default and at the rate of rupees ten thousand per day for each day of default thereafter
3. In view of the above statutory changes, it is expected that there is inbuilt mechanism available to encourage importers to file bill of entry at the earliest to avoid payment of such “charges”.
4. Therefore, it has been decided to discontinue the practice of taking NOC from AC/DC, Appraising Main (Import) in case of presentation of bill of entry for more than 20 days.
5. Difficulty, if any may also be brought to the notice of Deputy / Assistant Commissioner in charge of Appraising Main (Import) through email / phones (email address:firstname.lastname@example.org, Phone No : 022-27244979).
COMMISSIONER OF CUSTOMS
1. The Chief Commissioner of Customs, Mumbai Zone- II.
2. All the Commissioner of Customs, Mumbai Zone- II.
3. All Addl./Joint Commissioners of Customs, Mumbai Zone- II.
4. All Deputy/Asstt. Commissionersof Customs, Mumbai Zone- II.
5. The DC/EDI for uploading on the JNCH website.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018