Form No. Form No. 014 - Form of certificate to be given in respect of goods purchased from bonded stocks for the personal use of diplomatic officers and for the personal use of the members of their families
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Diplomatic exemption certificate secures duty-free clearance for personal purchases, subject to customs concurrence and delivery controls. Form No. 014 requires a certificate by a diplomatic officer that goods purchased from bonded stock are for personal use and will not be sold or disposed of in India without prior concurrence of the Central Board of Revenue and payment of customs duty if payable. The bonded warehouse licensee must record orders, deliver goods to the privileged person, and undertake to pay duty if goods are not delivered; the licensee must also produce a prescribed receipt from the privileged person within the prescribed post-removal period. Customs formalities include filing an ex-bond bill of entry, signature verification, and clearance under a Bill of Entry with the Customs Bond Officer's endorsement.
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Provisions expressly mentioned in the judgment/order text.
Diplomatic exemption certificate secures duty-free clearance for personal purchases, subject to customs concurrence and delivery controls.
Form No. 014 requires a certificate by a diplomatic officer that goods purchased from bonded stock are for personal use and will not be sold or disposed of in India without prior concurrence of the Central Board of Revenue and payment of customs duty if payable. The bonded warehouse licensee must record orders, deliver goods to the privileged person, and undertake to pay duty if goods are not delivered; the licensee must also produce a prescribed receipt from the privileged person within the prescribed post-removal period. Customs formalities include filing an ex-bond bill of entry, signature verification, and clearance under a Bill of Entry with the Customs Bond Officer's endorsement.
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