Customs exemption procedure for Commonwealth Games imports permits importer amendment with undertaking to secure duty free clearance and compliance. Board permits substitution of importer to OC CWG or Prasar Bharti by Customs NOC and carrier amendment to IGM/Bill of Lading, with invoice endorsement, filing or amendment of Bill of Entry in the new importer's name, and mandatory undertakings on stamp paper committing to the exemption conditions and payment of duty if obligations (consumption, re export or handover) are not met; Customs to expedite clearance and issue public guidance.
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 exemption procedure for Commonwealth Games imports permits importer amendment with undertaking to secure duty free clearance and compliance.
Board permits substitution of importer to OC CWG or Prasar Bharti by Customs NOC and carrier amendment to IGM/Bill of Lading, with invoice endorsement, filing or amendment of Bill of Entry in the new importer's name, and mandatory undertakings on stamp paper committing to the exemption conditions and payment of duty if obligations (consumption, re export or handover) are not met; Customs to expedite clearance and issue public guidance.
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