Manufacturer-exporter self-sealing allowed for eligible exporters with advance intimation and authorised certification required. The amendment allows eligible manufacturer-exporters-those meeting a high duty-paid threshold or holding recognised export house status-to seal packages at the place of dispatch and remove them for export provided they give the proper officer at least twenty four hours' intimation (or a shorter period allowed by the Commissioner) and obtain certification on the application by a senior official or an authorised board representative that the goods were sealed in his presence.
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.
Manufacturer-exporter self-sealing allowed for eligible exporters with advance intimation and authorised certification required.
The amendment allows eligible manufacturer-exporters-those meeting a high duty-paid threshold or holding recognised export house status-to seal packages at the place of dispatch and remove them for export provided they give the proper officer at least twenty four hours' intimation (or a shorter period allowed by the Commissioner) and obtain certification on the application by a senior official or an authorised board representative that the goods were sealed in his presence.
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