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2013 (6) TMI 493 - HC - CustomsTime limit for filing of Bill of Entry - CESTAT found that there is no time-limit prescribed for filing Bill of Entry under Section 46 of the Customs Act, 1962 - held that:- it can be seen that Section 46 nowhere provides for any time-limit for filing a bill of entry by an importer upon arrival of goods. It is, of course, true that Section 48 permits the authorities to sell the goods after following the procedure if within thirty days of unloading the same at the customs station, the same are not cleared for home consumption or warehoused or transshipped. This is entirely different from suggesting that under Section 46 of the Act, there is any time-limit prescribed for filing of bill of entry. Section 117 of the Act would not come in picture since it cannot be stated that the importer breached any provision. - decided in favor of assessee.
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