We had import goods prior to project registration with Customs. Imports were kept in warehouse under Sec.59 with CTH code other than 98.01 with a view clearance of goods under Project Import .Later on Essentiality Certificate from our Customer received and registered with Customs under Project Import under Custom Notification 12/2012 ,S.No.511 with CTH applicable in 98.01.
During Ex-bond , Customs refused to clearance of goods under PIR and informed that change of CTH code is not allowed during EX-bond under Project Import.
please forward your views on this subject.
Dispute Over Customs Clearance for Project Imports Due to CTH Code Change: Solutions and Compliance Tips An individual initiated a discussion regarding the import of goods under Project Import regulations, specifically addressing issues with Customs refusing clearance due to a change in the Customs Tariff Heading (CTH) code during ex-bonding. One respondent advised that the issue is procedural and can be rectified by seeking provisional assessment and a speaking order, while another emphasized compliance with Project Import rules and regulations. A third respondent referenced the CBEC's Custom Manual, noting that tariff headings and notifications can be adjusted if necessary, as per public notices from various customs houses. (AI Summary)
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