law: Custom Act, 1962 
  46.
  
  Entry of Goods on Importation. – 
  (1)
  
  The importer of any goods, other than goods intended for transit or
  
  transhipment, shall make entry thereof by presenting to the proper officer a
  
  bill of entry for home consumption or warehousing in the prescribed form :
  Provided
  
    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.
  (3)
  
  A bill of entry under sub-section (1) may be presented at any time after the
  
  delivery of the import manifest or import report as the case may be : Provided
  
  that the Commissioner of Customs may in any special circumstances permit a bill
  
  of entry to be presented before the delivery of such report :
  Provided  further that a bill of entry may be presented even before the delivery
  
  of such manifest if the vessel or the aircraft by which the goods have been
  
  shipped for importation into India is expected to arrive within thirty days
  
  from the date of such presentation.
  (4)
  
  The importer while presenting a bill of entry shall at the foot thereof 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, relating to the imported goods.
  (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.