Circular No.ES/02/2017-18 April 03, 2017
To: Members of the Council
Sub: Clarification regarding legislative changes relating to Customs Act, 1962 proposed in the Finance Bill, 2017
CBEC has issued Circular No. 12/2017- Customs dated 31.03.2017 on the above subject.
Kind reference is invited of the members of trade to proposals in the Finance Bill, 2017 relating to amendments in sections 46 and 47 of the Customs Act, 1962 regarding the Bill of Entry (BOE).
These changes shall come into effect upon enactment of the said Finance Bill.
For more information regarding the changes in Section 46 and 47 of the Customs Act, 1962. you may kindly refer to Circular No. 12/ 2017.