Customs duty-free export compliance required - collectors must enforce prescribed airport procedures and penalise officials for non-observance. The circular mandates that prescribed procedural requirements for export sales through airport Customs duty free shops must be strictly observed, and directs Collectors to take cognisance of any default and initiate disciplinary or punitive action against officials who fail to comply with the required Customs duty free export protocols.
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.
Customs duty-free export compliance required - collectors must enforce prescribed airport procedures and penalise officials for non-observance.
The circular mandates that prescribed procedural requirements for export sales through airport Customs duty free shops must be strictly observed, and directs Collectors to take cognisance of any default and initiate disciplinary or punitive action against officials who fail to comply with the required Customs duty free export protocols.
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