Finalisation of contract: importer must file post-import statement and supporting proof within prescribed period to finalise imports. Finalisation of contract requires the importer, within three months from clearance for home consumption of the last consignment or such extended period as allowed by the proper officer, to submit a statement detailing the goods imported together with documents proving their value and quantity and any other documents required by the proper officer for finalisation of the contract.
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.
Finalisation of contract: importer must file post-import statement and supporting proof within prescribed period to finalise imports.
Finalisation of contract requires the importer, within three months from clearance for home consumption of the last consignment or such extended period as allowed by the proper officer, to submit a statement detailing the goods imported together with documents proving their value and quantity and any other documents required by the proper officer for finalisation of the contract.
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