Importers can Supplement Bill of Lading details in Bill of Entry on common portal
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 36/2021-Customs (N.T.)
New Delhi, the 29th March, 2021
S.O. 1402(E).—In exercise of the powers conferred by the third proviso to the section 149 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby specifies the following amendments in the bill of entry presented under the second proviso to the sub-section (3) of section 46 of the said Act, which may be done by the importer on the common portal:-
(i) Supplementing of Bill of Lading details in the Bill of Entry.
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. 450/77/2021-Cus.IV]
ANANTH RATHAKRISHNAN, Dy.Secy.(Customs)
- Form 26 to replace Form 3CD of tax audit report by a CA from Tax Year 2026-27
- When no addition is made on the basis of reasons recorded, reopening is bad in law
- No separate compensation for loss of love and affection under MV Act – SC
- Trust accredited by National Open School eligible for registration u/s 12AB & u/s 80G
- Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court
