Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Duty exemption for durable containers imported under the specified customs notification remains conditional on execution of a bond by the importer or shipping agent and re-export within six months from landing. Re-export extensions may be granted for three months by the Assistant/Deputy Commissioner, followed by two further six-month extensions at successively higher approval levels; any rejection requires written, case-specific reasons. Off-hiring is not a valid ground for extension. Where cargo is detained for examination or investigation, it should be destuffed and stored so containers can be re-exported; extensions for laden containers awaiting clearance or auction may be considered on a substantiated request. Manual document and statement submission requirements have been discontinued.
Duty exemption for durable containers imported under the specified customs notification remains conditional on execution of a bond by the importer or shipping agent and re-export within six months from landing. Re-export extensions may be granted for three months by the Assistant/Deputy Commissioner, followed by two further six-month extensions at successively higher approval levels; any rejection requires written, case-specific reasons. Off-hiring is not a valid ground for extension. Where cargo is detained for examination or investigation, it should be destuffed and stored so containers can be re-exported; extensions for laden containers awaiting clearance or auction may be considered on a substantiated request. Manual document and statement submission requirements have been discontinued.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
