Re-export requirement for imported durable containers: timely proof or extensions are mandatory or enforcement action may follow. Imported durable containers are exempt from customs duty subject to a bond obliging re-export within six months or payment of duty; liners/shipping agents registered under Continuity Bonds must re-export or seek extensions per Notification No. 104/94 and Circular No. 83/98. Due to frequent failure to submit Transshipment Applications as proof of re-export, liners/shipping agents are directed to file proof with the ITP Cell within one week after sailing or obtain extensions at least one month before bond expiry, failing which action under the Customs Act, 1962 will follow.
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.
Re-export requirement for imported durable containers: timely proof or extensions are mandatory or enforcement action may follow.
Imported durable containers are exempt from customs duty subject to a bond obliging re-export within six months or payment of duty; liners/shipping agents registered under Continuity Bonds must re-export or seek extensions per Notification No. 104/94 and Circular No. 83/98. Due to frequent failure to submit Transshipment Applications as proof of re-export, liners/shipping agents are directed to file proof with the ITP Cell within one week after sailing or obtain extensions at least one month before bond expiry, failing which action under the Customs Act, 1962 will follow.
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