Rule 56B permissions for outside processing require review, withdrawal if erroneous, and exclusive collector authority. Retention of Rule 56B is confirmed, permitting removal of semi-finished goods for specified outside processing provided the sub-heading remains unchanged. Collectors must review all permissions, withdraw those erroneously granted, fix responsibility of officers, and exercise exclusive authority to grant Rule 56B permissions; prior delegation entries are to be deleted. An illustrative list of allegedly erroneous permissions is appended to guide enforcement.
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.
Rule 56B permissions for outside processing require review, withdrawal if erroneous, and exclusive collector authority.
Retention of Rule 56B is confirmed, permitting removal of semi-finished goods for specified outside processing provided the sub-heading remains unchanged. Collectors must review all permissions, withdraw those erroneously granted, fix responsibility of officers, and exercise exclusive authority to grant Rule 56B permissions; prior delegation entries are to be deleted. An illustrative list of allegedly erroneous permissions is appended to guide enforcement.
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