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    <title>Procedure to be followed by [Assistant Commissioner of Customs or Deputy Commissioner of Customs]</title>
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    <description>An application countersigned by the Central Excise officer enables the Customs officer at the port to allow concessional duty benefit; where an application covers an importer&#039;s estimated requirement for a specified period, Customs must debit each consignment&#039;s quantity and value against the application with bill of entry particulars before granting the exemption, and must forward a copy of the bill of entry showing import particulars, duty paid and other relevant details to the Central Excise officer.</description>
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      <description>An application countersigned by the Central Excise officer enables the Customs officer at the port to allow concessional duty benefit; where an application covers an importer&#039;s estimated requirement for a specified period, Customs must debit each consignment&#039;s quantity and value against the application with bill of entry particulars before granting the exemption, and must forward a copy of the bill of entry showing import particulars, duty paid and other relevant details to the Central Excise officer.</description>
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