Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: due date for vat payment :: TDS :: ARTICLES ON INPUT TAX CREDIT IN VAT :: articles on VAT and GST in India :: cpt :: ACCOUNTING STANDARD :: ACCOUNTING STANDARDS :: Central Excise rule to resale the machines to a new company :: VAT Audit :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT RATES :: form 3cd :: TAX RATES - GOODS TAXABLE @ 4% :: empanelment :: list of goods taxed at 4%
 
 
Latest Circulars »
 RBI-Investment under PIS in M/s Laurus Labs Limited by FIIs/FPIs upto 49 per cent and NRIs upto 24 per cent
 RBI-Issuance of 35 days Cash Management Bills under Market Stabilisation Scheme (MSS)
 RBI-Information from Unauthenticated Sources – Advisory to banks
 RBI-Aadhaar-based Authentication for Card Present Transactions
 RBI-External Commercial Borrowings (ECB)
 Issuance of 28 days Cash Management Bills under Market Stabilisation Scheme (MSS)
 Withdrawal of Legal Tender Character of the existing Bank Notes in the denominations of ₹ 500/- and ₹ 1000/- (Updated as on November 30, 2016)
 All You wanted to know from RBI about: Withdrawal of Legal Tender Status of ₹ 500 and ₹ 1000 Notes
 Deposit of Specified Bank Notes (SBNs) – Chest Balance Limit / Cash Holding Limit
 Withdrawal of Legal Tender status of banknotes of ₹ 500 and ₹ 1000: Activity at Banks during November 10-27, 2016
 Reserve Bank of India Act, 1934 – Section 42(1A) Requirement for maintaining additional CRR

Filling of Bill of Entry in terms of Section 46 - Customs Board's Instructions
February, 23rd 2011

Instruction

 

F. No.401/202/2010-Cus III

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

 

Room No. 253-A, North Block,

22nd February, 2011, New Delhi-110001.     

To

 

       All Chief Commissioner of Customs,

       All Chief Commissioner of Customs & Central Excise,

       All Chief Commissioner of Customs (Prev.),

 

 

Subject: Filling of Bill of Entry in terms of Section 46 of the Customs Act, 1962 reg.

 

 

Sir / Madam,

           

       The undersigned is directed to invite your attention to Notification No.3/89-Customs, dated 09.1.1989, as amended, wherein it was provided that, "Goods intended for display or demonstration at an event" are exempted from the whole of the duty of customs specified in First schedule to the Customs Tariff Act and whole of additional duty of customs specified in Section 3 of the Customs Tariff Act.

 

2.   It has been reported by some Custom Houses that in many cases where imported Goods intended for display or demonstration at an event under Notification No.3/89-Customs, dated 09.1.1989, as amended, no Bill of Entry are filed in those cases.

 

3.         The matter has been examined in the Board. In order to redress the issue, it has been decided that in all cases of importation of goods under Notification No.3/89-Customs, dated 09.1.1989, as amended, a Bill of Entry is required to be filed in terms of section 46 of the Customs Act, 1962, even though no duty is payable under Notification No.3/89-Customs, dated 09.1.1989.

 

Yours faithfully,

 

Internal Circulation:  As usual.

 

                                                                                                            (Vikas)

Under Secretary (Customs-III/VI)

Telefax-011-2309 5532

Fax-011-2309 2173

E-mail-uscusiii@nic.in

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Our Vision

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions