https://www.taxtmi.com/circulars?id=53608 Consignments declared as finished leather will be provisionally assessed pending laboratory test results: samples are drawn under Customs supervision, documented via triplicate test memos and a register, and sent to a designated technical laboratory; exporters must execute a provisional bond (simplified for registered exporters, additional security for others) and pay testing charges; compliance confirmed by test report leads to finalisation and bond closure, while non compliance attracts export duty and further legal action. en-us Mon, 19 Aug 2013 00:00:00 +0530 Fri, 19 Jun 2015 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53608 Consignments declared as finished leather will be provisionally assessed pending laboratory test results: samples are drawn under Customs supervision, documented via triplicate test memos and a register, and sent to a designated technical laboratory; exporters must execute a provisional bond (simplified for registered exporters, additional security for others) and pay testing charges; compliance confirmed by test report leads to finalisation and bond closure, while non compliance attracts export duty and further legal action. Circulars Customs Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53608