Section 79: Declaration and assessment for home consumption or warehousing [or transshipment]

79. Declaration and assessment for home consumption or warehousing [or transshipment] .- 1[(1)The owner of any imported goods shall make entry of such goods for home consumption or warehousing 19[or transshipment] or for any other approved purposes, within 21[ten] days of the arrival of the goods, by,- (a) filing a true declaration of goods, giving therein complete and correct particulars of such goods, duly supported by commercial invoice, bill of lading or airway bill, packing list or any other document required for clearance of such goods in such form and manner as the Board may prescribe ; 25[omitted (aa) the documents mandatory for assessment of the goods shall be uploaded by the importer or his agent with the goods declaration, as may be prescribed by the Board; and ] (b) assessing and paying his liability of duty, taxes and other charges thereon, in case of a registered user of the Customs Computerized System: 11[Provided that if, in case of used goods, before filing of goods declaration, the owner makes a request to an officer of customs not below the rank of an Additional Collector that he is unable, for want of full information, to make a correct and complete declaration of the goods, then such officer subject to such conditions as he may deem fit, may permit the owner to examine the goods and thereafter make entry of such goods by filing a goods declaration after having assessed and paid his liabilities of duties, taxes and other charges:] Provided further that no goods declaration shall be filed prior to ten days of the expected time of arrival of the vessel 29[: Provided further also that in case of land customs station at border, the owner of any imported goods shall file Goods Declaration (GD) for home consumption or warehousing or transshipment or any other approved purpose, within three days of arrival of goods at the border Customs station.] 20,31[Explanation.- For the purposes of this clause, the payment of duty, taxes, other charges in respect of transshipment shall be made at the port of destination and assessment may be made in such manner at such place as may be prescribed by the Board: Provided that, from such date as notified by the Board, in respect of goods declaration filed prior to berthing of the vessel or cross-over event of vehicle, he shall have the option to pay his liability of duty, taxes and other charges on completion of assessment.] (2) If an officer, not below the rank of Additional Collector of Customs, is satisfied that the rate of customs duty is not adversely affected and that there was no intention to defraud, he may, in exceptional circumstances and for reasons to be recorded in writing, permit, substitution of a goods declaration for home consumption for a goods declaration for warehousing or vice versa. (3) An officer of Customs, not below the rank of Assistant Collector of Customs, may in case of goods requiring immediate release allow release thereof prior to presentation of a goods declaration subject to such conditions and restrictions as may be prescribed by the Board.]

Effective date: 1969-03-03

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