Evidence of import: Ex Bond and Courier Bills of Entry qualify as acceptable proof for authorised dealers to record imports. Import documentation requirements clarify that exchange control Bills of Entry for home consumption or warehousing, Customs Assessment Certificate, Postal Appraisal Form, Customs issued Ex Bond Bill of Entry (or similar) for goods stored in FTWZ/SEZ warehouses, and Courier Bill of Entry for couriered goods constitute acceptable evidence of import for Authorised Dealer compliance; acceptance is subject to other statutory permissions where applicable.
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.
Evidence of import: Ex Bond and Courier Bills of Entry qualify as acceptable proof for authorised dealers to record imports.
Import documentation requirements clarify that exchange control Bills of Entry for home consumption or warehousing, Customs Assessment Certificate, Postal Appraisal Form, Customs issued Ex Bond Bill of Entry (or similar) for goods stored in FTWZ/SEZ warehouses, and Courier Bill of Entry for couriered goods constitute acceptable evidence of import for Authorised Dealer compliance; acceptance is subject to other statutory permissions where applicable.
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