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        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.

        <h1>Temporary import exemption for durable containers clarified: declaration, identification and continuity bond requirements specified.</h1> Clarifies exemption on temporary import of durable containers not conforming to standard marine dimensions but intended for re export. Reiterates eligibility: durable, reusable, identifiable at re export, and compliant with Notification No.104/94 Cus. Prescribes procedures: declare containers as separate items in bill of entry or shipping bill (sections 46 and 50), verify unique identifiers on export, discharge duties on any laden cargo while containers remain exempt subject to bond and security, and register continuity bonds in the Customs Automated System. Directorate General of Systems to issue Systems Advisory.

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