Import for repair and re export procedures under ERSO require advance filings, mandatory first check and a continuity re export bond. Pilot ERSO procedures require importers to file advance Bills of Entry with accurate descriptions and upload legible documents in e Sanchit, execute a running continuity re export bond without bank guarantee debited by the system, opt for mandatory first check examination on arrival with a Chartered Engineer certificate from empaneled CEs, and have assessment coordinated by Faceless Assessment Groups and expedited by a designated Nodal Officer and ERSO Customs team; movement to a Public Bonded Warehouse for deferred examination is permitted at importer's option.
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.
Import for repair and re export procedures under ERSO require advance filings, mandatory first check and a continuity re export bond.
Pilot ERSO procedures require importers to file advance Bills of Entry with accurate descriptions and upload legible documents in e Sanchit, execute a running continuity re export bond without bank guarantee debited by the system, opt for mandatory first check examination on arrival with a Chartered Engineer certificate from empaneled CEs, and have assessment coordinated by Faceless Assessment Groups and expedited by a designated Nodal Officer and ERSO Customs team; movement to a Public Bonded Warehouse for deferred examination is permitted at importer's option.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
