Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Customs system has been enhanced to permit movement of goods between SEZ locations and custom bonded warehouses in both directions. For SEZ to warehouse transfers, the DTA entity or SEZ unit on its behalf must file a Bill of Entry in SEZ with the prescribed importer type, declare the warehouse code and triple duty bond, and no IGM details or duty payment is required; on submission, assessment and out-of-charge, the relevant SEZ and warehouse ledgers are debited and credited accordingly. For warehouse to SEZ transfers, the SEZ unit files a Z-type Bill of Entry with importer type W, no IGM or duty is required, the warehouse ledger is debited on submission, and goods registration and out-of-charge follow assessment and Ex Bond documentation.
Customs system has been enhanced to permit movement of goods between SEZ locations and custom bonded warehouses in both directions. For SEZ to warehouse transfers, the DTA entity or SEZ unit on its behalf must file a Bill of Entry in SEZ with the prescribed importer type, declare the warehouse code and triple duty bond, and no IGM details or duty payment is required; on submission, assessment and out-of-charge, the relevant SEZ and warehouse ledgers are debited and credited accordingly. For warehouse to SEZ transfers, the SEZ unit files a Z-type Bill of Entry with importer type W, no IGM or duty is required, the warehouse ledger is debited on submission, and goods registration and out-of-charge follow assessment and Ex Bond documentation.
Note: It is a system-generated summary and is for quick reference only.
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