Bonded storage for imports: provisional removal allowed pending regulatory test reports under no use bond and bank guarantee. Customs will permit provisional removal of imported consignments requiring regulatory NOC/test reports to importer declared premises under bond and bank guarantee in terms of Section 143, after verification of premises suitability by the jurisdictional Deputy/Assistant Commissioner and acceptance by the Commissioner. Customs will draw and dispatch samples where necessary (three samples, one to an authorised lab with a serially numbered test memo), endorse the Bill of Entry with storage particulars and test memo reference, and require a No Use Bond plus a bank guarantee covering differential duty; non compliance invites penal action and return/re export or destruction if NOC is denied.
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.
Bonded storage for imports: provisional removal allowed pending regulatory test reports under no use bond and bank guarantee.
Customs will permit provisional removal of imported consignments requiring regulatory NOC/test reports to importer declared premises under bond and bank guarantee in terms of Section 143, after verification of premises suitability by the jurisdictional Deputy/Assistant Commissioner and acceptance by the Commissioner. Customs will draw and dispatch samples where necessary (three samples, one to an authorised lab with a serially numbered test memo), endorse the Bill of Entry with storage particulars and test memo reference, and require a No Use Bond plus a bank guarantee covering differential duty; non compliance invites penal action and return/re export or destruction if NOC is denied.
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