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        Case ID :

        Discontinuation of submission of manual documents/statements in respect of containers imported under Notification No.104/94-Cus dated 16.03.1994 by the Shipping Lines/Agents/Importers

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        Duty-free container monitoring shifts to electronic bond recording, while interim quarterly reporting and re-export compliance continue. Duty-free container imports require a Continuity Bond and re-export compliance. Manual Container Movement Permission requests and manual transaction-wise bond debit and credit are discontinued. Continuity Bonds must be recorded in ICES through National Bond Numbers, with electronic manifest messages supporting bond debits and credits. Pending full automation, quarterly reports on bond balances, container imports, re-exports, pending containers and extensions remain required. Bond cancellation depends on verified compliance; non-compliance may lead to bond enforcement, recovery of duty and interest, and penal 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.

                          Duty-free container monitoring shifts to electronic bond recording, while interim quarterly reporting and re-export compliance continue.

                          Duty-free container imports require a Continuity Bond and re-export compliance. Manual Container Movement Permission requests and manual transaction-wise bond debit and credit are discontinued. Continuity Bonds must be recorded in ICES through National Bond Numbers, with electronic manifest messages supporting bond debits and credits. Pending full automation, quarterly reports on bond balances, container imports, re-exports, pending containers and extensions remain required. Bond cancellation depends on verified compliance; non-compliance may lead to bond enforcement, recovery of duty and interest, and penal action.





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                          ActsIncome Tax
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