Manual Out of Charge allowed for specified importers when duty not reflected in ICES on bank certificate and undertaking. Manual Out of Charge will be allowed where duty payments are not reflected in ICES, upon production of a Bank certificate in the prescribed format confirming payment and an importer undertaking to deposit the duty with applicable interest if the amount is not credited to the government account. This concession is confined to specified categories: perishable cargo, cold chain pharmaceuticals, liquid bulk, Authorized Economic Operator clients, Direct Port Delivery clients, manufacturers, government/PSUs, and status holders under the foreign trade policy.
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.
Manual Out of Charge allowed for specified importers when duty not reflected in ICES on bank certificate and undertaking.
Manual Out of Charge will be allowed where duty payments are not reflected in ICES, upon production of a Bank certificate in the prescribed format confirming payment and an importer undertaking to deposit the duty with applicable interest if the amount is not credited to the government account. This concession is confined to specified categories: perishable cargo, cold chain pharmaceuticals, liquid bulk, Authorized Economic Operator clients, Direct Port Delivery clients, manufacturers, government/PSUs, and status holders under the foreign trade policy.
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