Commercial invoice cum packing list accepted as sufficient for customs submission, easing document requirements for importers and exporters. The Central Board of Excise and Customs permits submission of a single Commercial invoice cum Packing list containing essential packing particulars-description of goods, marks and numbers, quantity, gross and net weight, number and types of packages-and such a merged document will suffice for customs purposes. Importers/exporters may nonetheless provide a separate packing list if desired, and any implementation difficulties are to be notified to the Deputy Commissioner.
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.
Commercial invoice cum packing list accepted as sufficient for customs submission, easing document requirements for importers and exporters.
The Central Board of Excise and Customs permits submission of a single Commercial invoice cum Packing list containing essential packing particulars-description of goods, marks and numbers, quantity, gross and net weight, number and types of packages-and such a merged document will suffice for customs purposes. Importers/exporters may nonetheless provide a separate packing list if desired, and any implementation difficulties are to be notified to the Deputy Commissioner.
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