Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The NCH Mumbai issued directives regarding digitalization of customs duty payments for ship stores, vessels, and aircraft consumables. The notice mandates filing Type-S Bill of Entry using specific IEC numbers rather than generic ones, with all items declared as no foreign exchange involved (NFEI). While E-Sanchit documentation typically requires IGM/Bill of Lading upload, this requirement is waived, requiring only importer declarations. Shipping agents/charterers must use their own IEC when filing. Duty payments on ship's stores/consumables are only permitted after Type-S Bill of Entry filing and assessment. The directive serves as a standing order for customs officers at the Commissionerate, implementing Advisory No. 26/2024 for streamlined digital customs processing.
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