Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Once a fully facilitated Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre, importers need not seek separate Customs permission to convert delivery from DPD-CFS to DPD-DPD. Shipping lines and terminals may act on the importer's request and effect the conversion, reflecting that Customs responsibility for the cargo ceases after OOC. The dispensation applies only where the Bill of Entry is fully facilitated and any cargo selected for scanning is not found suspicious. It does not apply where examination or scanning was required but not completed before OOC. Earlier intimations under the 2017 notice will not prevent action on a later conversion request.
Once a fully facilitated Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre, importers need not seek separate Customs permission to convert delivery from DPD-CFS to DPD-DPD. Shipping lines and terminals may act on the importer's request and effect the conversion, reflecting that Customs responsibility for the cargo ceases after OOC. The dispensation applies only where the Bill of Entry is fully facilitated and any cargo selected for scanning is not found suspicious. It does not apply where examination or scanning was required but not completed before OOC. Earlier intimations under the 2017 notice will not prevent action on a later conversion request.
Note: It is a system-generated summary and is for quick reference only.
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