Bonded warehouses for diamonds import and re-export
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....ed coloured gemstones, import and re-export of rough diamonds, uncut & unset precious & semi-precious stones and DTA sales of rough diamonds, uncut & unset precious & semi-precious stones against REP/GEM REP/Diamond Imprest Licences, subject to payment of duty wherever applicable. 2. To operationalise the above scheme following procedure may be followed : - (i) The scheme shall be applicable to jurisdiction of Commissioner of Customs, Mumbai, Jaipur, Delhi & Chennai. A Private/Public Warehouse may be set up in DTA/EPZ subject to observance of Board's existing instructions on setting up such warehouses wherein the imported goods would be kept by the warehouse licence holder. Physical control over the warehouse in the form of Double Lock S....
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....he safe keeping of the goods, for making physical delivery thereof to the users, as the case may be, against duly assessed Bills of Entry on which ex-bond clearance has been allowed by the proper officer, and for rendering to Customs a complete account of goods received and kept by them in bond. In their capacity as bonders, they will also maintain the prescribed records, including name address and other specified details of the users and quantity of the goods released to the user and exported by him. (vii) The record regarding execution of bond by Diamond Imprest Licence holders as stated above shall be maintained by the Assistant Commissioner of Customs in the same way as is required to be maintained for exports of excisable goods under....
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....ds Amo-unt of duty B/E No. & date S/B No. & date Receiver's name & address Balance Bonder's sign. Bond Officer sign. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) ANNEXURE - II Proforma of Stock Card to be maintained by the licensee for each Stock 1. Bonder's Name 2. Date of Warehousing 3. Bond Register & page number 4. Description of goods Bond No. & date Quantity/number received Quantity delivered B/E or S/B No. & date Balance Quantity/number Bonder's initial Bond officer initial (1) (2) (3) (4) (5) (6) (7) DGFT Notification No. 39/1997-2002, New Delhi, 26-2-1988 In exercise of powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (No. 22 of 1992) read with p....
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