Time and date from which enhanced duty comes into effect - The ...

Enhanced Duty Begins with Electronic Bill of Entry Submission u/s 46; Pre-Notification Submissions Exempt per 2018 Regulations.

September 24, 2020

Case Laws Customs SC

Time and date from which enhanced duty comes into effect - The presentation of the bill of entry under Section 46 is made electronically and is captured with time stamps in terms of the requirements of the Information Technology Act read with Rule 5(1) of the Information Technology (Electronic Service Delivery) Rules 2011. - Notification 5/2019 was uploaded in the e-gazette at a specific time and date and cannot apply to bills of entry which were presented on the customs automated EDI system prior to it, attracting the legal fiction set out in Regulation 4(2) of the 2018 Regulations. - SC

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Time and date from which enhanced duty comes into effect - The ...

Enhanced Duty Begins with Electronic Bill of Entry Submission u/s 46; Pre-Notification Submissions Exempt per 2018 Regulations.

September 24, 2020

Case Laws Customs SC

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