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Circulars
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Provisional release of export - goods detained for investigation – reg.
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Provisional release of export goods: allow provisional export on bond and security pending confirmatory tests and enquiries.
Where export goods are suspected of mis declaration but not conclusively liable to confiscation, customs officers should permit provisional exportation on execution of a Bond equal to the value of the goods and appropriate security to cover redemption fine and penalty; export incentives must be finalized only after receipt of test reports and enquiry outcomes. Seizure and confiscation procedures remain applicable where goods are suspected or found to be prohibited, and detention for tests must be treated as a priority with extended detention reported to the Commissioner of Customs.
Processing of Shipping Bills in manual mode at JNCH-reg.
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Manual noting of shipping bills delegated to dock officers to ease export processing; other cases need prior commissioner approval.
Permitting manual noting of Shipping Bills for specified categories-ship stores, coastal movement, baggage, carnet, and re-exports-is delegated to the DC/AC(Docks) as a facilitation measure; manual noting for consignments outside these categories requires prior approval of the Additional/Joint Commissioner in-charge of Docks, and stakeholders may report implementation difficulties to the Commissioner.

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Acts Income Tax