Section 124. Procedure for Confiscation of Goods: These provisions are applicable to Central Excise also. Before confiscation, a show cause notice has to be served on the owner of the goods. An opportunity shall be given for representation of the case. The show cause notice must be given only with prior approval of an officer … Read more
ENTRY OF GOODS FOR EXPORTATION [SECTION 50] The exporter is, under section 50 of the Customs Act, required to present electronically on the customs automated system to a proper officer of customs a shipping bill in case of export by a vessel or by air and a bill of export, in case of export by … Read more
Section 46 of the Indian Customs Act, 1962 pertains to the filing of a bill of entry for the clearance of imported goods. Overview of Import Bill of Entry According to Section 46, Filing of Import Bill of Entry is not required for goods intended for transit or transhipment. However, for other goods, it is … Read more