Unit of Quantity Code flexibility allows filing of export Shipping Bills despite UQC mismatch, with standard UQCs required in item entries. Customs has permitted filing of export Shipping Bills even when the item UQC in the Shipping Bill does not match the UQC shown in the associated licence by modifying system validations; exporters must nevertheless declare standard UQCs in the Shipping Bill item table and record licence quantities in the licence table using the licence UQC. The concession is time-limited to licence Shipping Bills filed within the announced relaxation period, with future licences to use standard UQCs and operational issues reportable to the Additional 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.
Unit of Quantity Code flexibility allows filing of export Shipping Bills despite UQC mismatch, with standard UQCs required in item entries.
Customs has permitted filing of export Shipping Bills even when the item UQC in the Shipping Bill does not match the UQC shown in the associated licence by modifying system validations; exporters must nevertheless declare standard UQCs in the Shipping Bill item table and record licence quantities in the licence table using the licence UQC. The concession is time-limited to licence Shipping Bills filed within the announced relaxation period, with future licences to use standard UQCs and operational issues reportable to the Additional Commissioner.
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