First-time importer verification: submission of identity, bank and financial documents required for customs clearance and verification. First-time importers must submit VAT/Sales Tax registration, a bank certificate verifying account and signatures, proof of payment through the importer's account, prior year balance sheet, and last income tax or VAT/Sales Tax return to the assessing officer or to the officer granting Out of Charge for RMS-facilitated Bills of Entry; CHAs must assist, the Additional Commissioner may relax requirements on merits, and verification reports from other Mumbai zones will be accepted while random checks remain possible.
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.
First-time importer verification: submission of identity, bank and financial documents required for customs clearance and verification.
First-time importers must submit VAT/Sales Tax registration, a bank certificate verifying account and signatures, proof of payment through the importer's account, prior year balance sheet, and last income tax or VAT/Sales Tax return to the assessing officer or to the officer granting Out of Charge for RMS-facilitated Bills of Entry; CHAs must assist, the Additional Commissioner may relax requirements on merits, and verification reports from other Mumbai zones will be accepted while random checks remain possible.
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