Post-export conversion deadlines: discretionary extensions permitted, documentary evidence and fee required for authorised conversion. Applications for post-export conversion must be filed in writing within one year from clearance or entry; the jurisdictional Commissioner may extend time by up to six months and the Chief Commissioner may further extend by up to six months for additional recorded reasons. For entries before the regulations' commencement date, the one-year period is reckoned from when the regulations come into force. Periods of court-ordered stay or injunction are excluded from computation. Conversion may be authorised at the Commissioner's discretion based on documentary evidence existing at export, subject to regulation 4 conditions and payment of the prescribed fee, and, where possible, decided within thirty days of filing.
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.
Post-export conversion deadlines: discretionary extensions permitted, documentary evidence and fee required for authorised conversion.
Applications for post-export conversion must be filed in writing within one year from clearance or entry; the jurisdictional Commissioner may extend time by up to six months and the Chief Commissioner may further extend by up to six months for additional recorded reasons. For entries before the regulations' commencement date, the one-year period is reckoned from when the regulations come into force. Periods of court-ordered stay or injunction are excluded from computation. Conversion may be authorised at the Commissioner's discretion based on documentary evidence existing at export, subject to regulation 4 conditions and payment of the prescribed fee, and, where possible, decided within thirty days of filing.
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