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        Case ID :

        Installation of Weigh Bridges by all CFSs in their premises and weighment of all Containers handled by them before clearance – reg.

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        Mandatory container weighment required to enforce weight based valuation and export incentive compliance before clearance. CFSs must install and operate weighbridges and mandatorily weigh all containers before clearance where weight governs valuation, duty rate, or export incentives-specifically for scraps, metals and products, secondhand machinery, and in cases prompted by intelligence or enforcement. CFSs must report difficulties to the customs authority to ensure compliance with weight based regulatory and investigative requirements.
                          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.

                                Mandatory container weighment required to enforce weight based valuation and export incentive compliance before clearance.

                                CFSs must install and operate weighbridges and mandatorily weigh all containers before clearance where weight governs valuation, duty rate, or export incentives-specifically for scraps, metals and products, secondhand machinery, and in cases prompted by intelligence or enforcement. CFSs must report difficulties to the customs authority to ensure compliance with weight based regulatory and investigative requirements.





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                                ActsIncome Tax
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