Extension of re-export period: customs may allow additional time for durable containers subject to satisfactory justification. Extensions of the six-month re-export period for durable containers may be granted by the Commissioner of Customs for up to twelve months from the end of the initial six months upon submission of genuine reasons satisfactory to the Commissioner; failure to secure an extension will render the container liable for applicable duty and interest. Off-hiring is generally not an acceptable reason. Extension requests for laden containers awaiting clearance must include specific import identifiers, and detailed container particulars and bond information must accompany any movement or extension request, with non-compliance attracting bond enforcement and penal action under the Customs Act, 1962.
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.
Extension of re-export period: customs may allow additional time for durable containers subject to satisfactory justification.
Extensions of the six-month re-export period for durable containers may be granted by the Commissioner of Customs for up to twelve months from the end of the initial six months upon submission of genuine reasons satisfactory to the Commissioner; failure to secure an extension will render the container liable for applicable duty and interest. Off-hiring is generally not an acceptable reason. Extension requests for laden containers awaiting clearance must include specific import identifiers, and detailed container particulars and bond information must accompany any movement or extension request, with non-compliance attracting bond enforcement and penal action under the Customs Act, 1962.
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