https://www.taxtmi.com/circulars?id=66977 An independent draft survey report, jointly prepared by carrier and consignee and countersigned by a Customs Officer before discharge, shall be used to ascertain actual quantities of coal and coke and Customs duty recovered on that quantity; shortages up to 2% of the manifested quantity are allowed without penalty, while larger shortages require explanation and may attract penalty under Section 116. 100% weighment before dispatch is not required, and custodians may deliver cargo after OOC using weighbridges as needed. en-us Thu, 07 Jan 2021 00:00:00 +0530 Wed, 22 Nov 2023 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66977 An independent draft survey report, jointly prepared by carrier and consignee and countersigned by a Customs Officer before discharge, shall be used to ascertain actual quantities of coal and coke and Customs duty recovered on that quantity; shortages up to 2% of the manifested quantity are allowed without penalty, while larger shortages require explanation and may attract penalty under Section 116. 100% weighment before dispatch is not required, and custodians may deliver cargo after OOC using weighbridges as needed. Circulars Customs Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66977