Continuity bond requirement enables duty-free temporary import and monitored re-export of durable containers with timelines and reporting. Container Agents must execute a Continuity Bond (covering only the duty element) filed with the Deputy/Assistant Commissioner, Transhipment Section, ACC Bengaluru. The Section maintains a manual Bond Register to record arrivals, debit/credit movements and to permit intra-airport and exporter movements. Landing certificates must be filed within ten working days and exporter-returned containers within seven working days. Re-export must occur within six months; extensions up to three months (Deputy/Assistant Commissioner) or further periods (Principal Commissioner) may be granted for recorded reasons. Monthly re-export statements are required; defaults invite Customs Act action.
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.
Continuity bond requirement enables duty-free temporary import and monitored re-export of durable containers with timelines and reporting.
Container Agents must execute a Continuity Bond (covering only the duty element) filed with the Deputy/Assistant Commissioner, Transhipment Section, ACC Bengaluru. The Section maintains a manual Bond Register to record arrivals, debit/credit movements and to permit intra-airport and exporter movements. Landing certificates must be filed within ten working days and exporter-returned containers within seven working days. Re-export must occur within six months; extensions up to three months (Deputy/Assistant Commissioner) or further periods (Principal Commissioner) may be granted for recorded reasons. Monthly re-export statements are required; defaults invite Customs Act action.
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