Carnet extensions delegated to Collectors of Customs for humanitarian, repair, and tourism reasons to expedite retention decisions. Collectors of Customs are delegated authority to grant extensions of the duty free retention period for vehicles imported under a carnet, limited to cases of prolonged illness or death of the tourist or close relative, vehicle damage or accident necessitating repairs, and requirement of the vehicle for visiting historical or tourist interest places, to decentralise and expedite decisions previously exercisable by the Central Government.
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.
Carnet extensions delegated to Collectors of Customs for humanitarian, repair, and tourism reasons to expedite retention decisions.
Collectors of Customs are delegated authority to grant extensions of the duty free retention period for vehicles imported under a carnet, limited to cases of prolonged illness or death of the tourist or close relative, vehicle damage or accident necessitating repairs, and requirement of the vehicle for visiting historical or tourist interest places, to decentralise and expedite decisions previously exercisable by the Central Government.
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