Delayed proof of export: provisional bond credit allowed after statutory waiting period on banker and post office certificates. Where postal proof of export is not received within six months from despatch, provisional credit in the exporter's running bond account may be allowed based on a banker's certificate certifying receipt of sale proceeds, supported by a certificate from the local post office where the parcel was registered that the export parcel has not been received back.
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.
Delayed proof of export: provisional bond credit allowed after statutory waiting period on banker and post office certificates.
Where postal proof of export is not received within six months from despatch, provisional credit in the exporter's running bond account may be allowed based on a banker's certificate certifying receipt of sale proceeds, supported by a certificate from the local post office where the parcel was registered that the export parcel has not been received back.
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