Importers can Supplement Bill of Lading details in Bill of Entry on common portal

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)

• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
• Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
• Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment