Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Importers may seek part delivery of consignments where only part of the cargo has reached the CFS, by submitting an application to the Dy./Assistant Commissioner (Docks) with supporting documents. Permission is granted on merits if a container-wise packing list and proof of duty payment for the entire consignment are available; the approved application must then be uploaded in e-Sanchit, examinations must be recorded in ICES for each clearance, and final OOC is issued after the last part is examined. For short-landed containers, the IGM must be amended under the earlier simplified procedure, after which the B/E is amended, re-assessed, and sent for examination and clearance. The consolidated procedure takes immediate effect and supersedes the overlapping earlier notices.
Importers may seek part delivery of consignments where only part of the cargo has reached the CFS, by submitting an application to the Dy./Assistant Commissioner (Docks) with supporting documents. Permission is granted on merits if a container-wise packing list and proof of duty payment for the entire consignment are available; the approved application must then be uploaded in e-Sanchit, examinations must be recorded in ICES for each clearance, and final OOC is issued after the last part is examined. For short-landed containers, the IGM must be amended under the earlier simplified procedure, after which the B/E is amended, re-assessed, and sent for examination and clearance. The consolidated procedure takes immediate effect and supersedes the overlapping earlier notices.
Note: It is a system-generated summary and is for quick reference only.
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