Direct Port Delivery facility expanded to approved importers, subject to eligibility, RMS filing, seal verification and reporting. Facility authorises Direct Port Delivery to reputed regular importers, PSUs, Defence, government undertakings and EOUs on a selective basis, granted by the Commissioner of Customs on application. Eligibility requires regular importation through Cochin Port, an unblemished three year compliance record, no outstanding duty demands, and assessment of past performance. Operationally DPD applies to FCL containers under RMS or where no examination is required, requires pre arrival Bill of Entry filing and duty payment, seal verification and resealing by Customs when statutory sampling is needed, issuance of a printed signed Out Of Charge subject to seal verification, and transfer to CFS where reassessment or tampering occurs.
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.
Direct Port Delivery facility expanded to approved importers, subject to eligibility, RMS filing, seal verification and reporting.
Facility authorises Direct Port Delivery to reputed regular importers, PSUs, Defence, government undertakings and EOUs on a selective basis, granted by the Commissioner of Customs on application. Eligibility requires regular importation through Cochin Port, an unblemished three year compliance record, no outstanding duty demands, and assessment of past performance. Operationally DPD applies to FCL containers under RMS or where no examination is required, requires pre arrival Bill of Entry filing and duty payment, seal verification and resealing by Customs when statutory sampling is needed, issuance of a printed signed Out Of Charge subject to seal verification, and transfer to CFS where reassessment or tampering occurs.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
