Section 3 in The Bill of Entry (Forms) Regulations, 1976
3. Form of Bill of Entry.
- The Bill of Entry to be presented by an importer of any goods for home consumption or for warehousing or for ex-bond clearance for home consumption shall be in Form I or Form II or Form III as the case may be.Explanation - In this regulation, "goods" does not include those goods which are intended for transit or transhipment.
