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TMI Blog2013 (6) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there is no time-limit prescribed for filing Bill of Entry under Section 46 of the Customs Act, 1962 is legal, proper and correct? (c) Whether no penalty under Section 117 of the Customs Act, 1962 can be imposed upon an importer for his failure to file Bill of Entry and clear the goods within 30 days of unloading thereof at a customs stations?" 2. From the record, we notice that the adjudicating authority had imposed different penalties purportedly under Section 117 of the Customs Act 1962 (Act for short) for breach of the provisions contained in Section 46 read with Section 48 of the Act. Such penalties were challenged before the Appellate Authority who allowed the appeal and reversed the order-by-order dated 17-10-2010. He was of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen nothing prevented the Customs/Custodian to take recourse to dispose of the imported goods invoking the provisions of Section 48 read with Section 150 of the Act, after expiry of 30 days from the date of unloading of the goods. Apart from that there are no explicit powers enjoined in Section 48 of the Act, on the proper officer to attach preconditions, either monetary or otherwise, in lieu of such extension of time period. Failure to clear the goods within the time stipulated under Section 48 of the Act is not a contravention of the nature prescribed under Section 117 of the Act." 4. We are in agreement with the view of the Commissioner as confirmed by the Tribunal. Section 46 of the Act provides for entry of goods on importation and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation. (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, relating to the imported goods. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding one lakh rupees." 7. Upon combined reading of the above-mentioned statutory provisions, 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-lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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