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    <title>Operational problems being faced by BOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003</title>
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    <description>Units may claim duty-exemption at the customs station of import upon furnishing information under Rule 5 without awaiting transmission from the jurisdictional officer; email submission is allowed. Warehousing requirements have been removed and units must keep digital, audit-trailed records based on Form A and supply a monthly digital copy. Credit of duty on inputs follows existing procedures for exported or DTA-cleared goods, permitted destructions, transfers, or duty-free donations. Cost recovery charges tied to mandatory warehousing are removed, while Merchant Overtime charges remain applicable.</description>
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