Export without payment of duty allowed for registered traders subject to bond, Chapter IX compliance and export timeframe. Exports of excisable goods by persons registered under Rule 57GG are permitted without payment of duty provided export follows Chapter IX procedures, goods from non-registered premises remain in original packed condition and identifiable, the exporter furnishes a Collector-approved bond at least equal to the duty, export occurs within six months or extended period allowed, and bonds are discharged only upon satisfactory export, accounting, or payment for any unaccounted deficiency.
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.
Export without payment of duty allowed for registered traders subject to bond, Chapter IX compliance and export timeframe.
Exports of excisable goods by persons registered under Rule 57GG are permitted without payment of duty provided export follows Chapter IX procedures, goods from non-registered premises remain in original packed condition and identifiable, the exporter furnishes a Collector-approved bond at least equal to the duty, export occurs within six months or extended period allowed, and bonds are discharged only upon satisfactory export, accounting, or payment for any unaccounted deficiency.
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