On an Indian customs desk the bill of entry is the document that gets the cargo released: the broker self-assesses the classification, value, and duty and lodges it in ICEGATE and ICES, and its status drives whether duty can be paid and the goods released. Do not confuse it with the import general manifest (IGM), which is the carrier's arrival manifest delivered by the person in charge of the vessel or aircraft; the bill of entry is the importer's clearance declaration and is lodged against the IGM, so they have a different filer and are not synonyms. It is the import counterpart of the shipping bill, which is the export declaration, opposite direction of trade. The importer's clearance choice maps to its types, either home consumption after paying the duties leviable or warehousing without immediate discharge of those duties.
Glossary
Bill of Entry (India)
A bill of entry is the import goods declaration that the importer or customs broker files with Indian Customs, electronically via ICEGATE and ICES, to clear imported goods, lodged against the carrier's import general manifest, and it is the import counterpart of the shipping bill.