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of <h1>New Customs Rules: Importers of Two-Wheeler Components Must Maintain Records and Provide Undertakings or Face Duty Penalties.</h1> Notification No. 286/86-Cus, dated April 28, 1986, amends a previous notification from February 25, 1983, under the Customs Act, 1962. The amendment specifies new conditions for importers of components for two-wheeled motor vehicles. Importers must provide an undertaking that components will be used for specified purposes, maintain records of receipt and consumption as directed by the Assistant Collector of Customs, and produce certified extracts of these records within three months. Failure to comply with these conditions will result in the importer being liable to pay the difference in duty between the exempted and regular rates.
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