Exemption to imports for export orders conditioned on specified ports and ICDs; Commissioner may permit alternate points. The amendment conditions the exemption for imports made for execution of export orders on movement through specified sea ports, airports, or Inland Container Depots while allowing the Commissioner of Customs to permit other points by special order; it also expands 'packing materials' to expressly include hangers for garments.
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 to imports for export orders conditioned on specified ports and ICDs; Commissioner may permit alternate points.
The amendment conditions the exemption for imports made for execution of export orders on movement through specified sea ports, airports, or Inland Container Depots while allowing the Commissioner of Customs to permit other points by special order; it also expands "packing materials" to expressly include hangers for garments.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.