https://www.taxtmi.com/circulars?id=59368 Customs will permit provisional removal of imported consignments requiring regulatory NOC/test reports to importer declared premises under bond and bank guarantee in terms of Section 143, after verification of premises suitability by the jurisdictional Deputy/Assistant Commissioner and acceptance by the Commissioner. Customs will draw and dispatch samples where necessary (three samples, one to an authorised lab with a serially numbered test memo), endorse the Bill of Entry with storage particulars and test memo reference, and require a No Use Bond plus a bank guarantee covering differential duty; non compliance invites penal action and return/re export or destruction if NOC is denied. en-us Tue, 30 Oct 2018 00:00:00 +0530 Tue, 29 Jan 2019 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59368 Customs will permit provisional removal of imported consignments requiring regulatory NOC/test reports to importer declared premises under bond and bank guarantee in terms of Section 143, after verification of premises suitability by the jurisdictional Deputy/Assistant Commissioner and acceptance by the Commissioner. Customs will draw and dispatch samples where necessary (three samples, one to an authorised lab with a serially numbered test memo), endorse the Bill of Entry with storage particulars and test memo reference, and require a No Use Bond plus a bank guarantee covering differential duty; non compliance invites penal action and return/re export or destruction if NOC is denied. Circulars Customs Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59368