Sample clearance from export-oriented units permitted for display and courier export under sealed-procedure and duty compliance. Clearance of samples by export oriented units into the Domestic Tariff Area for display or sale is permitted subject to undertakings to customs, payment of applicable duties where sale occurs, and debiting such clearances against DTA entitlements; for courier export, samples may be sealed before customs and handed to an authorised courier agent with proof of export required.
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.
Sample clearance from export-oriented units permitted for display and courier export under sealed-procedure and duty compliance.
Clearance of samples by export oriented units into the Domestic Tariff Area for display or sale is permitted subject to undertakings to customs, payment of applicable duties where sale occurs, and debiting such clearances against DTA entitlements; for courier export, samples may be sealed before customs and handed to an authorised courier agent with proof of export required.
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