Temporary clearance procedure allows Out Of Charge on proof of payment with undertaking to produce bank certificate later. Where an importer cannot produce the bank certificate due to bank closures, the Additional/Joint Commissioner in-charge of the Docks or RMS FC may, on a case-by-case basis and upon proof of payment of duty, permit grant of Out Of Charge for the consignments, subject to the importer submitting an undertaking to provide the bank certificate by the prescribed deadline, and provided the officer is satisfied that duty appears to have been paid.
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.
Temporary clearance procedure allows Out Of Charge on proof of payment with undertaking to produce bank certificate later.
Where an importer cannot produce the bank certificate due to bank closures, the Additional/Joint Commissioner in-charge of the Docks or RMS FC may, on a case-by-case basis and upon proof of payment of duty, permit grant of Out Of Charge for the consignments, subject to the importer submitting an undertaking to provide the bank certificate by the prescribed deadline, and provided the officer is satisfied that duty appears to have been paid.
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