Due arrival conditions for goods require specified acknowledgements or trigger duty liability with interest and penalties. Regulation 17 requires the licensee to produce acknowledgements within one month: to the proper officer that goods were deposited in the warehouse (within one month of the order under section 60(1)); to the bond officer an acknowledgement from the receiving warehouse licensee confirming arrival within one month of removal; and to the bond officer an acknowledgement from the proper officer at the customs station of export confirming arrival within one month of removal; failure attracts liability for full duty with interest, fine and penalties under section 72(1).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Due arrival conditions for goods require specified acknowledgements or trigger duty liability with interest and penalties.
Regulation 17 requires the licensee to produce acknowledgements within one month: to the proper officer that goods were deposited in the warehouse (within one month of the order under section 60(1)); to the bond officer an acknowledgement from the receiving warehouse licensee confirming arrival within one month of removal; and to the bond officer an acknowledgement from the proper officer at the customs station of export confirming arrival within one month of removal; failure attracts liability for full duty with interest, fine and penalties under section 72(1).
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