Designation of land customs stations authorises specified routes for clearance of dutiable, restricted or rebate eligible cross border goods. The Central Government appoints specified places on the Indo Nepal border as land customs stations to clear goods that are dutiable, subject to import/export restrictions, or exports entitled to rebates, and prescribes exclusive routes for such goods-road between Jogbani and Biratnagar, and road and railway between Raxaul and Birganj-superseding the prior notification and stating an operative commencement date.
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Provisions expressly mentioned in the judgment/order text.
Designation of land customs stations authorises specified routes for clearance of dutiable, restricted or rebate eligible cross border goods.
The Central Government appoints specified places on the Indo Nepal border as land customs stations to clear goods that are dutiable, subject to import/export restrictions, or exports entitled to rebates, and prescribes exclusive routes for such goods-road between Jogbani and Biratnagar, and road and railway between Raxaul and Birganj-superseding the prior notification and stating an operative commencement date.
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