Postal export regulation applies to exports by IEC holders through authorised foreign post offices under the customs electronic processing regime. These Regulations apply to the export of goods effected in furtherance of business by any person holding a valid Import Export Code where export is made through a foreign post office appointed by the Board, bringing such transactions within the Postal Export (Electronic Declaration and Processing) regime.
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Provisions expressly mentioned in the judgment/order text.
Postal export regulation applies to exports by IEC holders through authorised foreign post offices under the customs electronic processing regime.
These Regulations apply to the export of goods effected in furtherance of business by any person holding a valid Import Export Code where export is made through a foreign post office appointed by the Board, bringing such transactions within the Postal Export (Electronic Declaration and Processing) regime.
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