Re-import permission under rule 173MM: Assistant Commissioners authorised to grant expedited approvals within prescribed working hours. Assistant Commissioners are authorised under rule 173MM to grant permission for entry of exported goods re-imported and returned to the factory for repair; Para 14.1(a) of Circular 87/87-CX is amended to substitute 'Assistant Commissioner' for 'Collector (now Commissioner)'. Applications must be processed within 24 working hours and, if in order, permission granted within 48 working hours. Assistant Commissioners are already proper officers for disposal of waste or refuse and for remission of duty subject to conditions prescribed by the Commissioner.
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.
Re-import permission under rule 173MM: Assistant Commissioners authorised to grant expedited approvals within prescribed working hours.
Assistant Commissioners are authorised under rule 173MM to grant permission for entry of exported goods re-imported and returned to the factory for repair; Para 14.1(a) of Circular 87/87-CX is amended to substitute 'Assistant Commissioner' for 'Collector (now Commissioner)'. Applications must be processed within 24 working hours and, if in order, permission granted within 48 working hours. Assistant Commissioners are already proper officers for disposal of waste or refuse and for remission of duty subject to conditions prescribed by the Commissioner.
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