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        Case ID :
        Central Excise

        Regarding stuffing of export containers under supervision of Central Excise Officers.

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        Export container sealing: Central Excise officers may examine, stuff and seal containers at place of dispatch subject to conditions. Exporters may request Central Excise officers to examine, stuff and seal export containers at the factory, warehouse or approved premises by applying to the jurisdictional Superintendent/Inspector in advance. The jurisdictional officer shall carry out or depute staff, prepare the examination report to accompany consignment, and accept online scheduling by email to the range officer. Exporters must obtain one-time Customs permission before sealing at non-standard premises, and MOT charges apply for services at other premises or beyond normal hours.
                          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.

                                Export container sealing: Central Excise officers may examine, stuff and seal containers at place of dispatch subject to conditions.

                                Exporters may request Central Excise officers to examine, stuff and seal export containers at the factory, warehouse or approved premises by applying to the jurisdictional Superintendent/Inspector in advance. The jurisdictional officer shall carry out or depute staff, prepare the examination report to accompany consignment, and accept online scheduling by email to the range officer. Exporters must obtain one-time Customs permission before sealing at non-standard premises, and MOT charges apply for services at other premises or beyond normal hours.





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                                ActsIncome Tax
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