Examination report procedure altered: central excise may record inspection on Invoice/AR4 and exporters present certified documents when filing shipping bill. Central Excise need not record the examination report on the Customs Shipping Bill; examination may be conducted with reference to Annexure A and recorded on the Invoice/AR4, and the certified Invoice/AR4 together with Annexure A and the examination report must be presented by the exporter when filing the Shipping Bill.
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.
Examination report procedure altered: central excise may record inspection on Invoice/AR4 and exporters present certified documents when filing shipping bill.
Central Excise need not record the examination report on the Customs Shipping Bill; examination may be conducted with reference to Annexure A and recorded on the Invoice/AR4, and the certified Invoice/AR4 together with Annexure A and the examination report must be presented by the exporter when filing the Shipping Bill.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
