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)
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)
Trade Tax Department was unjustified in retaining refund beyond stipulated period and adjusting it against default notices issued subsequently. In…
Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions…
Order u/s 148A(d) passed against non-existent entity is bad in eyes of law. Mere activation of PAN not give right…
Tax authorities not bound with provisions of section 44AE of the Act once assessee waived the option available In a…
Whether seized document is incriminating or not is definitely a findings of fact – High Court In a recent judgment,…
Interest earned on borrowed funds/ unutilized capital subsidy are capital receipts In a recent judgment, Hon'ble Guwahati High Court has…