Importer verification requirement: mandatory documentary proof of genuineness for first-time imports before customs clearance and possible administrative relaxation on merits. First-time importers must submit VAT/Sales Tax registration, a bank certificate confirming account details and signatures, proof of payment through the importer's account, the prior year's balance sheet, and the latest income-tax or sales-tax return to the Assessing Officer or, for RMS-facilitated Bills of Entry, to the officer granting Out of Charge; duty payment follows filing. Administrative relaxation may be granted by the Additional Commissioner on merits if documents cannot be produced. Verification reports from any Mumbai customs zone for first-time importers will be accepted by other Mumbai zones, with CHAs expected to assist and random verifications permitted.
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.
Importer verification requirement: mandatory documentary proof of genuineness for first-time imports before customs clearance and possible administrative relaxation on merits.
First-time importers must submit VAT/Sales Tax registration, a bank certificate confirming account details and signatures, proof of payment through the importer's account, the prior year's balance sheet, and the latest income-tax or sales-tax return to the Assessing Officer or, for RMS-facilitated Bills of Entry, to the officer granting Out of Charge; duty payment follows filing. Administrative relaxation may be granted by the Additional Commissioner on merits if documents cannot be produced. Verification reports from any Mumbai customs zone for first-time importers will be accepted by other Mumbai zones, with CHAs expected to assist and random verifications permitted.
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