Concessional customs duty procedure requires IIN and bond details in the Bill of Entry, with automatic bond debit on clearance. Importers claiming concessional duty notification benefits must mention the IIN and continuity bond particulars in the Bill of Entry. The customs officer at the import station allows the notification benefit, and on clearance for home consumption the bond is automatically debited in the customs automated system, with details made electronically available to the jurisdictional Customs Officer.
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.
Concessional customs duty procedure requires IIN and bond details in the Bill of Entry, with automatic bond debit on clearance.
Importers claiming concessional duty notification benefits must mention the IIN and continuity bond particulars in the Bill of Entry. The customs officer at the import station allows the notification benefit, and on clearance for home consumption the bond is automatically debited in the customs automated system, with details made electronically available to the jurisdictional Customs Officer.
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