Conditions for due arrival of goods require acknowledgements of deposit, transfer and export to avoid duty and penalties. The regulation requires a licensee to produce acknowledgements confirming deposit in the warehouse, arrival at a receiving warehouse upon removal, and arrival at the customs station of export, each within the prescribed period or any extension allowed; failure to produce such acknowledgements renders the owner liable for full duty with interest, fines and penalties.
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Provisions expressly mentioned in the judgment/order text.
Conditions for due arrival of goods require acknowledgements of deposit, transfer and export to avoid duty and penalties.
The regulation requires a licensee to produce acknowledgements confirming deposit in the warehouse, arrival at a receiving warehouse upon removal, and arrival at the customs station of export, each within the prescribed period or any extension allowed; failure to produce such acknowledgements renders the owner liable for full duty with interest, fines and penalties.
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