Delegation of waiver power: Chief Commissioners may decide interest waivers on warehoused goods; refer only when beyond authority. Authority is delegated to Chief Commissioners to decide waivers of interest on customs duty within the prescribed delegated limit without referring matters to the Board; waiver requests for warehoused goods must be received and examined at Commissionerates, and cases exceeding the Chief Commissioner's delegated power must be forwarded to the Board with comments. Issuance of standing instructions and public notices to guide field staff and trade is 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.
Delegation of waiver power: Chief Commissioners may decide interest waivers on warehoused goods; refer only when beyond authority.
Authority is delegated to Chief Commissioners to decide waivers of interest on customs duty within the prescribed delegated limit without referring matters to the Board; waiver requests for warehoused goods must be received and examined at Commissionerates, and cases exceeding the Chief Commissioner's delegated power must be forwarded to the Board with comments. Issuance of standing instructions and public notices to guide field staff and trade is required.
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