Temporary removal of duty free laptops and projectors requires inventory accounting, named authorization, notification to jurisdictional officers, and record retention. Temporary removal of duty free laptops and video projection systems from EOU, EHTP, STP and SEZ units is permitted provided units account for the equipment in inventory, issue a named written authorization with full specifications and serial identifiers, endorse a copy to the jurisdictional Assistant/Deputy Commissioner of Customs/Central Excise with acknowledgement, and maintain records of such authorisations for inspection.
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.
Temporary removal of duty free laptops and projectors requires inventory accounting, named authorization, notification to jurisdictional officers, and record retention.
Temporary removal of duty free laptops and video projection systems from EOU, EHTP, STP and SEZ units is permitted provided units account for the equipment in inventory, issue a named written authorization with full specifications and serial identifiers, endorse a copy to the jurisdictional Assistant/Deputy Commissioner of Customs/Central Excise with acknowledgement, and maintain records of such authorisations for inspection.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
