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TMI BlogClarification regarding legislative changes relating to Customs Act, 1962 proposed in the Finance Bill, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... anges relating to Customs Act, 1962 proposed in the Finance Bill, 2017- reg. Attention of alt the Importers, Exporters, Customs Brokers and all stakeholders involved in Customs clearance is invited to the CBEC Circular No. 12/2017- Customs dated 31.03.2017 on the above subject. Kind reference is invited to proposals in the Finance Bill, 2017 relating to amendments in section 46 and 47 of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the next day following the day (excluding holidays) of arrival of goods at the place where the clearance for home consumption or warehousing is to take place. 4. In this regard, Board has amended Bill of Entry (Electronic Integrated Declaration) Regulations, 2011 and Bill of Entry (Forms) Regulations, 1976 to prescribe late charges for delayed filing. Entry Inwards date at sea ports and date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it mandatory for the Customs Cargo Service providers to provide the information about arrival of cargo to the Customs. [Notification No. 24/2017 - Customs (N.T) dated 31.03.2017 refers] 6. Further, CBEC has amended notification No. 40/2012 - Customs dated appointing Additional/Joint Commissioner rank officer as the proper officer for considering the requests for waiver of late charge under seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessed BOE and in case of re- assessment or provisional assessment, within one day after the return of BOE. In this regard, it is further clarified that: All BoEs filed before the enactment of Financial Bill, 2017 shall be governed by the provisions of Section 47 as it stood immediately before the date of such enactment except where such BOE is re-assessed, provisional assessed on or after the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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