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        F. Acts / Amendment Acts

        Section 115 - Amendment of section 157

        Finance Act, 1999
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Transhipment documentation change: inclusion of declaration for transhipment expands recognized customs documents for processing. The provision replaces the reference to the bill of transhipment with a combined reference to the bill of transhipment and a declaration for transhipment, expanding the set of recognized transhipment documents for customs formalities.
                        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.

                              Transhipment documentation change: inclusion of declaration for transhipment expands recognized customs documents for processing.

                              The provision replaces the reference to the bill of transhipment with a combined reference to the bill of transhipment and a declaration for transhipment, expanding the set of recognized transhipment documents for customs formalities.


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