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    <title>Issues concerning import &amp; export through courier mode-regarding</title>
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    <description>Where a consignee intends to take CENVAT credit on imported goods, the consignee must file a normal Bill of Entry under the Bill of Entry (Forms) Regulations, 1976 for claiming credit under the CENVAT Credit Rules, 2004; customs will not issue separate certificates. Authorised Couriers may file regular Bills of Entry or Shipping Bills with the consignee&#039;s or consignor&#039;s authorisation. Single registration for authorised couriers permits operation at all customs stations subject to intimation in the prescribed form and furnishing bond and security for each station; no separate registration is required.</description>
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      <pubDate>Wed, 29 Aug 2007 00:00:00 +0530</pubDate>
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