Shipping bill declarations require exporter certification of goods, value and drawback entitlement, subject to customs examination and verification. Shipping Bill for export of goods other than ex-bond prescribes the form-based certification and procedural framework for exporters to record shipment particulars, calculate duty/cess and tariff valuation, and obtain customs endorsements. It requires exporter or authorised Customs House Agent certification of value, description and conformity with the export contract, and sets out the itemised drawback claim mechanism with required supporting documents and declarations that duties on containers/packing/excisable materials have been paid. Drawback admissibility is subject to customs verification including examination and chemical testing.
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Provisions expressly mentioned in the judgment/order text.
Shipping bill declarations require exporter certification of goods, value and drawback entitlement, subject to customs examination and verification.
Shipping Bill for export of goods other than ex-bond prescribes the form-based certification and procedural framework for exporters to record shipment particulars, calculate duty/cess and tariff valuation, and obtain customs endorsements. It requires exporter or authorised Customs House Agent certification of value, description and conformity with the export contract, and sets out the itemised drawback claim mechanism with required supporting documents and declarations that duties on containers/packing/excisable materials have been paid. Drawback admissibility is subject to customs verification including examination and chemical testing.
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