Customs exemption conditions require importer undertaking, recordkeeping, certified receipt and duty payment on non-compliance for waste paper imports. Amendment conditions a customs exemption for waste paper imported for pulp manufacture on the importer furnishing an undertaking that the goods will be used for the specified purpose, that accounts of receipt and consumption will be maintained as directed by the Assistant Collector of Customs, and that a manufacturer-certified extract evidencing receipt at the manufacturing premises will be produced within three months or an allowed extension; failure to comply requires payment of the difference between duty leviable absent the exemption and duty already paid.
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.
Customs exemption conditions require importer undertaking, recordkeeping, certified receipt and duty payment on non-compliance for waste paper imports.
Amendment conditions a customs exemption for waste paper imported for pulp manufacture on the importer furnishing an undertaking that the goods will be used for the specified purpose, that accounts of receipt and consumption will be maintained as directed by the Assistant Collector of Customs, and that a manufacturer-certified extract evidencing receipt at the manufacturing premises will be produced within three months or an allowed extension; failure to comply requires payment of the difference between duty leviable absent the exemption and duty already paid.
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