Clearance of duty free materials under the DEEC Scheme permitted from alternate ports when goods are bulk and easily identifiable. Clearance of duty free imports and exports under the DEEC Scheme may be allowed from ports other than those specified when the goods are bulk, easily identifiable, non sensitive and not difficult to assess; such relaxation may be granted per Advance Licence/DEEC by Collectors. Administration at the permitting port or land customs station must be entrusted to the Assistant Collector of Customs, who shall supervise through officers not below the rank of Superintendent. The facility is not available where the port or station is manned only by Inspectors.
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.
Clearance of duty free materials under the DEEC Scheme permitted from alternate ports when goods are bulk and easily identifiable.
Clearance of duty free imports and exports under the DEEC Scheme may be allowed from ports other than those specified when the goods are bulk, easily identifiable, non sensitive and not difficult to assess; such relaxation may be granted per Advance Licence/DEEC by Collectors. Administration at the permitting port or land customs station must be entrusted to the Assistant Collector of Customs, who shall supervise through officers not below the rank of Superintendent. The facility is not available where the port or station is manned only by Inspectors.
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