Entry of goods on importation
Section 46 of the Customs Act, 1962 deals with entry of goods on importation. The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting [electronically] [on the customs automated system] to the proper officer a bill of entry for home consumption or warehousing [pin such form and manner as may be prescribed]: [Prov The Act came into force on 01 Feb 1963.
(1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting 1 [electronically] 2 [on the customs automated system] to the proper officer a bill of entry for home consumption or warehousing 3 [pin such form and manner as may be prescribed]:
4 [Provided that the 5 [Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to make entry by presenting electronically 2 [on the customs automated system], allow an entry to be presented in any other manner:
Provided further that] if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same.
(2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor.
6 [(3) The importer shall present the bill of entry under sub-section (1) 7[before the end of the day (including holidays) preceding the day] on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing:
8[Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival:
Provided further that] a bill of entry may be presented 9[at any time not exceeding thirty days prior to] the expected arrival of the aircraft or vessel or vehicle by which the goods have been shipped for importation into India:
10[Provided also that] where the bill of entry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the bill of entry as may be prescribed.]
(4) The importer while presenting a bill of entry shall 11*** make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, 12 [and such other documents relating to the imported goods as may be prescribed].
13 [(4A) The importer who presents a bill of entry shall ensure the following, namely:--
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.]
(5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa.
Section 46, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Union of India vs Devansh Overseas
Court's Decision & Legal Precedent
A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the precise time of its publication in the e-gazette and cannot apply retrospectively to bills of entry presented before such publication. The rate of duty applicable to imported goods entered for home consumption under Section 46 of the Customs Act 1962 is determined with reference to the date and time of presentation of the bill of entry as crystallized by the deeming fiction in Regulation 4(2) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations 2018. Once a bill of entry is deemed to have been presented and self-assessment completed under Regulation 4(2), the rate of duty stands crystallized and cannot be altered by a subsequently issued notification. Customs authorities cannot reassess bills of entry under Section 17(4) on the basis of a subsequently issued notification where the self-assessment was correctly done at the time of presentation based on the rate of duty then in force.
On this section: Requires importer to present bill of entry electronically on customs automated system in prescribed form and manner; presentation must be before end of next day following arrival of goods
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Chairman, Cochin Port Trust vs Seahorse Ship Agencies Pvt. Ltd.
Court's Decision & Legal Precedent
After the Port Trust takes charge of imported goods and issues a receipt therefor, liability for payment of storage charges and demurrage shifts exclusively from the steamer agent (who may remain liable only for unloading services up to custody point) to the owner of the goods, which may be the consignor, consignee, importer, or their agents. The passing of title in goods to the consignee, the endorsement of the bill of lading by the steamer agent, and whether delivery order is issued are all immaterial to determining demurrage liability post-custody. The steamer agent ceases all liability once goods are taken into Port custody as the statutory bailment relationship established between Port (as bailee) and shipowner (as bailor) is discharged by section 42(7) when receipt is given. Containers, being receptacles for goods and subject to return rather than consumption, are not themselves imported goods subject to demurrage in the same manner; demurrage ultimately charges against the cargo owner. Port Trust must exercise its discretion under sections 61-62 reasonably and within reasonable time (ordinarily four months) as required by Article 14 of the Constitution.
On this section: Bill of entry procedure; sale of goods not cleared within 30 days; warehousing for storage; establishes importer liability for clearance obligations
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Chairman, Board of Trustees, C. P. T vs Arebee Star Maritime Agen. Pvt. L
Court's Decision & Legal Precedent
The statutory scheme of the Major Port Trusts Act 1963 establishes a clear demarcation of liability for port charges at the critical juncture of Port Trust taking custody of goods and issuing receipt thereof. Prior to this point steamer agents may be liable for rates payable by vessel for services performed to the vessel including charges for landing and removal of goods to storage point. Subsequent to this point and for the entire period goods are stored in Port premises the only parties liable for demurrage and storage charges are the owner of the goods or other persons entitled to the goods whether beneficially entitled or not including importers consignees and consignors or their agents. The steamer agent is absolved of all liability for goods once Port Trust assumes custody as the master or owner of vessel stands relieved of responsibility for loss or damage to goods under section 42(7) of the Act. The passing of title to goods under general law or whether bill of lading is endorsed or delivery order issued are matters wholly irrelevant to determining post-custody liability as Port Trust takes charge from ship-owner becoming bailee to ship-owner as bailor not to consignee. Containers are merely receptacles in which goods are imported and must be distinguished from the goods themselves. Containers do not become part of the mass of goods within India for import duty purposes and must be returned to their owners once destuffing occurs. Accordingly containers themselves are not subject to demurrage or storage charges once destuffed. While sections 61 and 62 of the Act confer discretion on Port Trust to sell goods marked by word 'may' not mandatory word 'shall' the Port Trust as State under Article 12 Constitution is subject to Article 14 equality constraint and must exercise this discretion reasonably including implicit constitutional duty to sell goods within reasonable time ordinarily not exceeding four months from date of landing unless strong reasons exist justifying continued detention which must be capable of judicial review.
On this section: Bill of entry requirements. Bill of entry is filed by importer showing goods ownership relationship.
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Board of Trustees Cochin Port. Trust vs Marine Container Ser. (south)p. L
Court's Decision & Legal Precedent
After Port Trust takes custody of imported goods and issues receipt therefor, only the importer, owner, consignee or their authorized agents are liable to pay storage charges and demurrage levied by the Port Trust. The steamer agent (shipping agent) and shipowner are absolved of all liability for storage charges post-custody, even if bill of lading has not been endorsed by the steamer agent or delivery order issued. The passing of title to goods is irrelevant in determining liability to pay storage charges. Containers that require destuffing are not 'goods' for purposes of imposing demurrage; they are receptacles and must be returned to their owners (steamer agents/shipping lines) within a reasonable period. Port Trust is constitutionally bound to exercise its discretion to sell uncleared goods within a reasonable period, ordinarily not exceeding four months from date of assuming custody, and must destuff containers and return them when consignee/owner does not clear goods.
On this section: Bill of entry for home consumption or warehousing must include goods mentioned in bill of lading; importer files entry
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Chairman, Cochin Port Trust vs A. P. Industries
Court's Decision & Legal Precedent
After the Port Trust takes charge of imported goods and issues a receipt therefor, the steamer agent or vessel owner shall not be liable for demurrage, storage charges, or other dues to the Port Trust. Such liability passes exclusively to the importer, owner, consignee, or their agents. The point of time at which title to goods passes to the consignee is irrelevant in determining this liability. The Port Trust's duty is to recover such charges from persons beneficially entitled to the goods, which may be determined through the legal framework of the Customs Act (importer) or the Indian Bills of Lading Act (consignee). Containers fit for repetitive use are not 'imported goods' but mere receptacles and the Port Trust bears the duty to destuff such containers and return them within reasonable time. The discretion granted to Port Trust under Sections 61-62 of the MPT Act cannot be construed as a mandatory duty but must be exercised reasonably within approximately four months from the date of landing goods, subject to the constraints of Article 14 of the Constitution.
On this section: Bill of entry includes goods in bill of lading; used to distinguish goods from containers and establish that goods are what attract customs duty
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Chairman, Cochin Port Trust vs Maersk India Pvt. LTD
Court's Decision & Legal Precedent
The statutory scheme of the Major Port Trusts Act 1963 establishes a two-stage liability framework: (1) STAGE ONE (PRE-LANDING TO RECEIPT): Until the Port Trust takes charge of goods and issues a receipt therefor, services rendered are for the vessel and steamer agents may be liable for landing and ancillary charges under the statutory bailment that comes into existence between vessel (bailor) and Port (bailee). (2) STAGE TWO (POST-RECEIPT/POST-LANDING): Once the Port Trust takes charge and receipt is issued, the vessel and steamer agents are absolved of all liability for the goods per section 42(7) of the Act. From this point forward, demurrage and storage charges are the liability of the importer, owner, consignee or their agents (i.e., persons beneficially entitled to the goods), not the steamer agent or vessel. (3) TITLE IRRELEVANCE: The point of time at which title to goods passes to the consignee is immaterial to determining liability for post-landing storage charges. Liability follows statutory entitlement and beneficial ownership per the MPT Act scheme, not technical title transfer. (4) CONTAINERS: A container which is a receptacle for transport and must be returned is not goods for purposes of storage charge liability. The Port Trust must destuff containers entrusted to it and return empty containers within a feasible period. (5) PORT DISCRETION: The Port Trust's power under sections 61-62 to sell goods is discretionary (may, not shall) but must be exercised reasonably with outer limit ordinarily of four months from landing date per Article 14 constraints, after which Port must justify continued detention.
On this section: Importer must present bill of entry for home consumption or warehousing; importer initiates clearance process
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Union of India vs G. S. Chatha Rice Mills
Court's Decision & Legal Precedent
A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the time it is published in the e-Gazette, not from the commencement of the day on which it is issued. The rate of duty applicable to imported goods entered for home consumption is determined with reference to the date and time of presentation of the bill of entry under Section 15 of the Customs Act 1962 read with Regulation 4(2) of the Bill of Entry Regulations 2018. Bills of entry presented before the notification is published in the e-Gazette are assessed at the rate of duty in force at the time of their presentation. Subordinate legislation issued under Section 8A cannot have retrospective effect unless the parent statute expressly or by necessary implication authorizes it. The General Clauses Act 1897 Section 5(3) does not apply to delegated legislation. In the electronic age, the precise time of publication of notifications in e-gazettes and the precise time of filing of bills of entry on the customs automated system are legally significant for determining the applicable rate of duty.
On this section: Requires importer to present bill of entry electronically on customs automated system in prescribed form and manner; bill of entry must be presented before end of next day following arrival of goods
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Chairman Cochin Port Trust vs Cma Cgm Agencies India Pvt. LTD
Court's Decision & Legal Precedent
After a Port Trust takes charge of imported goods from a vessel and issues a receipt therefor, the Port Trust becomes the bailee of those goods. Demurrage and storage charges accruing thereafter for goods stored in the Port's premises are payable by the importer, owner, consignee or other person beneficially entitled to the goods, and NOT by the steamer agent or ship-owner. However, charges for services rendered at the time of landing of goods or their removal from the vessel to the Port's storage premises (such as unloading charges and labour dues) may be charged against the steamer agent as services rendered to the vessel. The time at which title in goods passes to the consignee is irrelevant in determining such liability. The Port Trust must act reasonably in exercising its discretion to sell goods under Sections 61-62 of the MPT Act and must attempt to sell goods within reasonable time from when it assumes custody, with four months from landing being the outer limit, failing which it must provide written explanation justifiable by the courts. Containers are receptacles for goods, not imported goods themselves, and must be destuffed and returned to the steamer agent or container owner within a short feasible period.
On this section: Importer must present bill of entry before customs; must include all goods mentioned in bill of lading; importer becomes party of record for customs purposes; establishes importer's legal obligations
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Chairman, Cochin Port Trust vs Hanjin Shipping India Pvt. LTD
Court's Decision & Legal Precedent
Upon the Major Port Trusts Act, 1963: (1) The point of time at which title to goods passes to the consignee is not relevant to determine the liability of the consignee or steamer agent in respect of charges to be paid to the Port Trust. (2) Once the Port Trust takes charge of goods and issues receipt therefor, the steamer agent may be held liable for Port Trust dues in connection with services rendered qua unloading of goods, but thereafter, the importer, owner, consignee or their agent is liable to pay demurrage charges for storage of goods. (3) The Port Trust, as 'State' under Article 12 of the Constitution, is bound by Article 14 constraints and must ordinarily sell goods within four months from the date of landing, unless reasonably justified otherwise. (4) Containers are receptacles for imported goods, not imported goods themselves; containers must be returned to steamer agents, and carrying goods in containers makes no difference to the principle that only the owner of goods or person entitled to goods is liable to pay demurrage. (5) The Port Trust is under a duty to destuff every container entrusted to it and return destuffed containers to appropriate persons within as short a period as is feasible where the owner/person entitled to goods does not come forward to take delivery. (6) The statutory scheme of the MPT Act allocates liability for storage charges post-custody exclusively to the owner/beneficial owner of goods, whether consignor, consignee, importer, or their agents, and never to the steamer agent post-custody.
On this section: Importer must file bill of entry for home consumption or warehousing; importer is key party in customs clearance process
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Aban Offshore LTD vs Commnr. of Customs (import)
Court's Decision & Legal Precedent
A foreign-going vessel which enters Indian territorial waters temporarily for the purpose of undergoing repairs and which is subsequently removed from Indian territorial waters does not constitute goods imported into India for home consumption merely by reason of such entry and repair. The completion of the act of importation requires not only that the goods enter Indian territorial waters, but also that they satisfy the requirement of being intended for primary use in India (home consumption). Mere repair of a vessel does not constitute putting the vessel to use or utility in India, and therefore does not satisfy the home consumption requirement. Consequently, customs duty is not chargeable on a foreign-going vessel that enters Indian territorial waters solely for repair purposes, despite such entry technically constituting the commencement of importation. However, foreign-going vessels remain subject to the procedural and regulatory compliance requirements of the Customs Act upon entering Indian territorial waters, and violation of these procedural provisions (such as failure to file appropriate documents or deliver import manifests) remains actionable even absent the completion of import.
On this section: Requires bill of entry for goods for home consumption or warehousing. Court's core analysis revolved around whether rig fell under Section 46(1) requiring bill of entry.
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Commissioner of Customs, Bangalore vs Gmr Energy LTD
Court's Decision & Legal Precedent
Where imported goods under a rotable exchange programme are valued at published catalogue prices that are list unit prices established worldwide without adjustment for return of used parts, and no 'sale' occurs under the agreement, the invoice value based on such catalogue prices constitutes the proper assessable value under customs law, and additional value corresponding to returned parts cannot be added merely because used parts are returned to the foreign supplier under the agreed rotable exchange programme, absent explicit evidence in the invoices themselves showing the prices were adjusted downward to account for such returns.
On this section: Declaration requirement by importer and production of invoice at time of presenting bill of entry
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… An importer can either choose to pay the duty and utilize the goods immediately for domestic usage or execute a bond so as to warehouse the said goods. Accordingly, an importer has to submit a bill of entry either for home consumption or for warehousing in terms of Section 46 of the Customs Act, in the prescribed format. - 26 When a person chooses to warehouse the goods, he ought to execute a bond in terms of Section 59 of the Customs Act. Such warehoused goods can subsequently be either cleared for home consumption or can be exported. - 27 Section 61 of the Customs Act …
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… The High Court held that the importers were liable to pay the duty applicable at the time when the bills of entry for home consumption were filed under Section 46 of the Customs Act, 1962.[1]( page-8-0) The Union of India was ordered to release the goods within seven days on the payment of duty 'as declared and assessed' without applying the notification enhancing the rate of duty on goods originating in Pakistan. 4 The Union of India is in appeal. 5 The judgment of …
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… The High Court held that the importers were liable to pay the duty applicable at the time when the bills of entry for home consumption were filed under Section 46 of the Customs Act, 1962.[1]( page-8-0) The Union of India was ordered to release the goods within seven days on the payment of duty 'as declared and assessed' without applying the notification enhancing the rate of duty on goods originating in Pakistan. 4 The Union of India is in appeal. 5 The judgment of …
Made under this section, and citing it
10 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- Notification No.26/2017-Cus(NT), Dated 31.3.2017Notification 2017
- Notification No.27/2017-Cus(NT), Dated 31.3.2017Notification 2017
- Notification No.65/2017-Cus(NT), dated 30.6.2017Notification 2017
- Notification No.45/2016-Cus(NT), dated 1.04.2016Notification 2016
- Notification No.45/2016-Cus(NT), dated 1.4.2016Notification 2016
- Bill of Entry (Electronic Integrated Declaration) Regulations, 2011Regulation 2011
- Notification No.79/2011-Cus(NT), dated 25.11.2011Notification 2011
- Notification No.26/2001-Cus(NT), dated 31.5.2001Notification 2001
- Notification No.62/1995-Cus(NT), dated 5.10.1995Notification 1995
- Notification No.49/1994-Cus(NT), dated 30.9.1994Notification 1994
Another 10 instruments name this provision in its title or its text without being made under it.
- Notification No.36/2018-Cus(NT), dated 11.5.2018Notification 2018
- Clarification regarding legislative changes relating to Customs Act,1962 proposed in the Finance Bill,2017. - Circular No.12/2017-Cus., dated 31.3.17Circular 2017
- Delayed, incomplete or incorrect filing of Import menifest.- Circular No.14/2017-Cus. dated 11.4.17Circular 2017
- Notification No.25/2017-Cus(NT), Dated 31.3.2017Notification 2017
- Notification No.36/2017-Cus(NT), Dated 11.4.2017Notification 2017
- Notification No.67/2017-Cus(NT), dated 30.6.2017Notification 2017
- Implementation of 'Self-Assessment' in Customs.- Circular No.17/2011-Customs, dated 8.4.11Circular 2011
- Regarding reports of illegal imports of pesticides by some traders.- Circular No.35/2011-Customs, dated 9.8.11Circular 2011
- Clearance of Capital Goods under project Imports etc., in the case of imports under leasing arrangements with leasing companies - Circular No.44/1998-Customs, dated 26.6.1998Circular 1998
- Advance notice of Bs/ E before the delivery of IGM in the Import Deptt.- Noting involving Mother Vessel and Feeder Vessel - Reg. - Circular No.22/1997-Customs, dated 4.7.1997Circular 1997
Questions about Section 46
What have the courts held on Section 46 of the Customs Act?
Union of India vs Devansh Overseas (23 Sep 2020) is the leading judgment on this section among those set out below: Requires importer to present bill of entry electronically on customs automated system in prescribed form and manner; presentation must be before end of next day following arrival of goods. Another 10 judgments on this section are set out below, all of them from the Supreme Court. They run from 2015 to 2020.
How do I find court cases under Section 46 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 46, section 46 Customs Act 1962, section 46 of the Customs Act. People searching for it also type customs act 1962 section 46. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 11 reported judgments on this section are set out on this page, beginning with Union of India vs Devansh Overseas (23 Sep 2020).
What should I read with Section 46 of the Customs Act, and has it changed?
Its own text turns on section 57 (Licensing of public warehouses), so none of them can safely be read on its own. 7 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 10: most recently Notification No.26/2017-Cus(NT), Dated 31.3.2017 (2017), then Notification No.27/2017-Cus(NT), Dated 31.3.2017 (2017), and 8 more.
When did Section 46 of the Customs Act come into force?
Section 46 of the Customs Act, cited as Customs Act 1962 46, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.