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...
Imported goods held up by Customs or statutory processes should trigger early intimation to the importer or Customs Broker about the Section 49 storage facility, with custodians/CFSs issuing reminders where goods remain uncleared and maintaining records. Applications under Section 49 are to be examined expeditiously, with prompt grant where no impediment exists and consultation with other authorities where required; reasons for refusal must be recorded and communicated. The notice also standardises issuance of detention/demurrage waiver certificates after verification, including the relevant period, reasons and status details. It creates no automatic right to waiver or Section 49 relief and does not alter Section 48 procedures for uncleared goods.
Imported goods held up by Customs or statutory processes should trigger early intimation to the importer or Customs Broker about the Section 49 storage facility, with custodians/CFSs issuing reminders where goods remain uncleared and maintaining records. Applications under Section 49 are to be examined expeditiously, with prompt grant where no impediment exists and consultation with other authorities where required; reasons for refusal must be recorded and communicated. The notice also standardises issuance of detention/demurrage waiver certificates after verification, including the relevant period, reasons and status details. It creates no automatic right to waiver or Section 49 relief and does not alter Section 48 procedures for uncleared goods.
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