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          Distinction between ICD, CFS and AFS

          Setting up of ICDs/CFSs/AFS

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          Customs infrastructure classification distinguishes ICD, CFS and AFS and dictates where customs processing and cargo examination occur. An ICD is a self-contained customs station where filing of manifests, Bills of Entry, Shipping Bills, assessment, examination and clearance activities occur under customs control; a CFS is a customs area notified within a Commissioner's jurisdiction that performs handling, stuffing/de stuffing and examination while processing and assessment are carried out at the parent customs office; an AFS is an off airport facility for air cargo handling and temporary storage. Key terminal components-rail siding, container yard, warehouse and gate complex-support stacking, transfer, storage, examination and regulatory entry/exit controls.
                            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.

                                  Customs infrastructure classification distinguishes ICD, CFS and AFS and dictates where customs processing and cargo examination occur.

                                  An ICD is a self-contained customs station where filing of manifests, Bills of Entry, Shipping Bills, assessment, examination and clearance activities occur under customs control; a CFS is a customs area notified within a Commissioner's jurisdiction that performs handling, stuffing/de stuffing and examination while processing and assessment are carried out at the parent customs office; an AFS is an off airport facility for air cargo handling and temporary storage. Key terminal components-rail siding, container yard, warehouse and gate complex-support stacking, transfer, storage, examination and regulatory entry/exit controls.





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                                  ActsIncome Tax
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