Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
Customs practice for cancellation of Out of Charge for imported goods requires the importer to submit a request with grounds to the DC/AC, with a copy to the CFS, which must confirm by mail or letter that the goods are still physically available. The DC/AC may then examine the request, cancel the OOC, and inform both the importer and the CFS. If the goods are not physically available, cancellation can be made only with approval from the ADC/JC, and doubtful cases may be escalated to that level for guidance.
Customs practice for cancellation of Out of Charge for imported goods requires the importer to submit a request with grounds to the DC/AC, with a copy to the CFS, which must confirm by mail or letter that the goods are still physically available. The DC/AC may then examine the request, cancel the OOC, and inform both the importer and the CFS. If the goods are not physically available, cancellation can be made only with approval from the ADC/JC, and doubtful cases may be escalated to that level for guidance.
Note: It is a system-generated summary and is for quick reference only.
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