Exemption for goods sent for repair requires on premises storage and numbered duplicate receipts to ensure compliance. Exemption from specified customs control provisions applies to goods given for repair, cleaning, oiling, washing, dyeing, tailoring or embroidering at public shops, subject to conditions: goods must be stored on the premises until returned, a numbered duplicate receipt booklet must be kept with originals issued to the tenderer and duplicates retained, and each receipt must state the tenderer's name and address, the particulars required by rule 9 of the Notified Goods (Prevention of Illegal Import) Rules, 1969, and the date.
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.
Exemption for goods sent for repair requires on premises storage and numbered duplicate receipts to ensure compliance.
Exemption from specified customs control provisions applies to goods given for repair, cleaning, oiling, washing, dyeing, tailoring or embroidering at public shops, subject to conditions: goods must be stored on the premises until returned, a numbered duplicate receipt booklet must be kept with originals issued to the tenderer and duplicates retained, and each receipt must state the tenderer's name and address, the particulars required by rule 9 of the Notified Goods (Prevention of Illegal Import) Rules, 1969, and the date.
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