Official-use certification for diplomatic missions controls purchase, transport and customs clearance of bonded-stock goods under exemption procedures. Form No. 013 requires a certificate certifying goods purchased from bonded stock are for the official use of a diplomatic mission and will not be sold or disposed of in India without prior concurrence of the Central Board of Revenue and payment of applicable customs duty. The bonded warehouse licensee must record orders, undertake delivery, bind itself to pay duties if delivery fails, and produce a Mission receipt certificate within 48 hours/15 days. Customs procedures include filing an Ex bond Bill of Entry, verification of exemption certificates against on file specimens, allowance of clearance, and return of an authorised transport and receipt certificate signed by the Head of Mission.
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Provisions expressly mentioned in the judgment/order text.
Official-use certification for diplomatic missions controls purchase, transport and customs clearance of bonded-stock goods under exemption procedures.
Form No. 013 requires a certificate certifying goods purchased from bonded stock are for the official use of a diplomatic mission and will not be sold or disposed of in India without prior concurrence of the Central Board of Revenue and payment of applicable customs duty. The bonded warehouse licensee must record orders, undertake delivery, bind itself to pay duties if delivery fails, and produce a Mission receipt certificate within 48 hours/15 days. Customs procedures include filing an Ex bond Bill of Entry, verification of exemption certificates against on file specimens, allowance of clearance, and return of an authorised transport and receipt certificate signed by the Head of Mission.
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