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De-stuffing and factory examination permitted for certified trading houses under customs seal, duty payment, bond and no-objection conditions. A facility allows de-stuffing and examination of FCL containers at the importer's factory for certified trading/ manufacturing importers, provided containers move under Customs seal and, where applicable, are covered by a transit bond. The concession requires the Bill of Lading to permit factory destuffing or a container agent no-objection, payment of duties as declared in the Bill of Entry, presentation of the duplicate Bill to Central Excise Officers for seal verification and examination, and forwarding of examined Bills to the Assistant Collector (Docks); detected discrepancies will be referred for recovery or adjudication.
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Provisions expressly mentioned in the judgment/order text.
De-stuffing and factory examination permitted for certified trading houses under customs seal, duty payment, bond and no-objection conditions.
A facility allows de-stuffing and examination of FCL containers at the importer's factory for certified trading/ manufacturing importers, provided containers move under Customs seal and, where applicable, are covered by a transit bond. The concession requires the Bill of Lading to permit factory destuffing or a container agent no-objection, payment of duties as declared in the Bill of Entry, presentation of the duplicate Bill to Central Excise Officers for seal verification and examination, and forwarding of examined Bills to the Assistant Collector (Docks); detected discrepancies will be referred for recovery or adjudication.
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