The CBIC has vide its notification no 36/2021 – Customs (N.T.) notify the amendment in the bill of entry presented under the second proviso to sub-section (3) of section 46 of the Customs Act, 1962 which may be done by the importer on the common portal. The full text of the notification is as follows:-
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 29th March 2021
No. 36/2021-Customs (N.T.)
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)
