https://www.taxtmi.com/circulars?id=12008 Bills of Entry may be noted in the name of a High Seas Buyer/Allottee if the importer produces satisfactory evidence: a valid enforceable contract with commencement date and loss/damage provisions and the original negotiable Bill of Lading duly endorsed in favour of the buyer/allottee or a Delivery Order. Statutory conditions for importation, assessment and clearance remain the importer's responsibility; declarations, bonds and post import evidence must be furnished by the importer and benefits will be denied where the importer lacks prima facie capability to fulfil conditions. en-us Wed, 16 Nov 1983 00:00:00 +0530 Sat, 05 Jan 2013 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=12008 Bills of Entry may be noted in the name of a High Seas Buyer/Allottee if the importer produces satisfactory evidence: a valid enforceable contract with commencement date and loss/damage provisions and the original negotiable Bill of Lading duly endorsed in favour of the buyer/allottee or a Delivery Order. Statutory conditions for importation, assessment and clearance remain the importer's responsibility; declarations, bonds and post import evidence must be furnished by the importer and benefits will be denied where the importer lacks prima facie capability to fulfil conditions. Circulars Customs Wed, 16 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=12008