https://www.taxtmi.com/circulars?id=70433 Facilitation is prescribed for the early use of Section 49 of the Customs Act, 1962 where imported goods are delayed due to investigation, examination, testing, verification, approval by Participating Government Agencies, issuance of NOCs, or other Customs or statutory processes. Requests under Section 49 are to be processed expeditiously, with consultation where necessary, and reasons for refusal must be recorded in writing and communicated. The notice also streamlines detention and demurrage waiver certificates, requiring verification of facts and records and specification of the relevant detention period and process status. en-us Fri, 03 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70433 Facilitation is prescribed for the early use of Section 49 of the Customs Act, 1962 where imported goods are delayed due to investigation, examination, testing, verification, approval by Participating Government Agencies, issuance of NOCs, or other Customs or statutory processes. Requests under Section 49 are to be processed expeditiously, with consultation where necessary, and reasons for refusal must be recorded in writing and communicated. The notice also streamlines detention and demurrage waiver certificates, requiring verification of facts and records and specification of the relevant detention period and process status. Circulars Customs Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70433