Export application requirements: prescribed Form B records shipment, valuation, declaration, payment and permit prerequisites for export. The prescribed Form 'B' under the Land Customs Act, 1924 records exporter and shipment particulars, itemised trade descriptions per the Indian Trade Classification, quantities, weights, values and tariff or ad valorem duty bases. It requires a signed declaration by the exporter, an assessment order stating customs duty and cess, and specified payment channels with a certificate of payment; export is permitted only after these formalities. The form also records customs inspection steps at loading and checking stations including marks, check weighment and gross/tare/net weights.
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.
Export application requirements: prescribed Form B records shipment, valuation, declaration, payment and permit prerequisites for export.
The prescribed Form 'B' under the Land Customs Act, 1924 records exporter and shipment particulars, itemised trade descriptions per the Indian Trade Classification, quantities, weights, values and tariff or ad valorem duty bases. It requires a signed declaration by the exporter, an assessment order stating customs duty and cess, and specified payment channels with a certificate of payment; export is permitted only after these formalities. The form also records customs inspection steps at loading and checking stations including marks, check weighment and gross/tare/net weights.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
