Receipt of duty-paid goods: collectors may grant limited discretion to relax documentary proof for goods brought in for repair or processing. Rules 51A and 173H require duty-paid goods to be accompanied by duty-paying documents, but Collectors may, in exceptional cases where practical difficulties exist (such as very old goods brought in for remaking, refining, reconditioning or repair), exercise discretion to exempt furnishing those documents if satisfied the goods are duty paid; such relaxations must be sparingly applied and concern only goods brought in for specified processing purposes. The rules allow entry of duty-paid goods whether or not manufactured in the receiving factory.
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.
Receipt of duty-paid goods: collectors may grant limited discretion to relax documentary proof for goods brought in for repair or processing.
Rules 51A and 173H require duty-paid goods to be accompanied by duty-paying documents, but Collectors may, in exceptional cases where practical difficulties exist (such as very old goods brought in for remaking, refining, reconditioning or repair), exercise discretion to exempt furnishing those documents if satisfied the goods are duty paid; such relaxations must be sparingly applied and concern only goods brought in for specified processing purposes. The rules allow entry of duty-paid goods whether or not manufactured in the receiving factory.
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