Concessional import procedure: record IIN and bond on the Bill of Entry to obtain notification benefits and automated bond debit. Importer seeking concession must record the IIN and continuity bond details on the Bill of Entry; the Deputy or Assistant Commissioner at the import station shall grant the notification benefit; upon home consumption clearance the continuity bond is automatically debited in the customs automated system and the debit details transmitted electronically to the jurisdictional Customs Officer.
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Provisions expressly mentioned in the judgment/order text.
Concessional import procedure: record IIN and bond on the Bill of Entry to obtain notification benefits and automated bond debit.
Importer seeking concession must record the IIN and continuity bond details on the Bill of Entry; the Deputy or Assistant Commissioner at the import station shall grant the notification benefit; upon home consumption clearance the continuity bond is automatically debited in the customs automated system and the debit details transmitted electronically to the jurisdictional Customs Officer.
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