Registration requirement: Exporters of gold, silver and platinum must register with the appropriate Customs or Central Excise commissioner. The circular mandates registration for all exporters receiving gold, silver or platinum from nominated agencies to ensure bona fides and contactability for penalty recovery. Port-town units under the Commissioner of Customs must register with that Commissioner, with the Commissioner-in-Charge of nominated-agency bonded warehouses handling registrations where multiple Customs Commissioners exist. Units outside port-town Customs jurisdiction must register with their territorial Commissioner of Central Excise, while specified hinterland Customs commissionerates require registration with the relevant Commissioner of Customs. Circular No. 24/98 is modified accordingly.
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.
Registration requirement: Exporters of gold, silver and platinum must register with the appropriate Customs or Central Excise commissioner.
The circular mandates registration for all exporters receiving gold, silver or platinum from nominated agencies to ensure bona fides and contactability for penalty recovery. Port-town units under the Commissioner of Customs must register with that Commissioner, with the Commissioner-in-Charge of nominated-agency bonded warehouses handling registrations where multiple Customs Commissioners exist. Units outside port-town Customs jurisdiction must register with their territorial Commissioner of Central Excise, while specified hinterland Customs commissionerates require registration with the relevant Commissioner of Customs. Circular No. 24/98 is modified accordingly.
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