Issues concerning import & export through courier mode-regarding

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....bsp;  New Delhi, dated 29th  August, 2007 To All Chief Commissioners of Customs, All Chief Commissioners of Customs & Central Excise, All Chief Commissioner of Central Excise, All Commissioners of Customs, All Commissioners of Customs & Central Excise, All Commissioner of Central Excise, Director General of Systems & Data management,  Sir, Subject: I....

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....ode. These general instructions are followed for clearance of courier consignments. Additional guidelines have been prescribed vide Circular No.85/1998-Customs dated 13/11/1998. Para 6 of the Circular No. 56/95-Cus suggest that when any consignee wishes to claim MODVAT (now CENVAT) credit, he should be advised to file the normal Bill of Entry, as per the Bill of Entry (Forms) Regulations, 1976. Th....

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....stoms House Agent on behalf of the consignee.  Further, as per definition in section 2(26) of the Customs Act, 1962, "importer", in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer. Similarly, section 2(20) of the Customs Act, 1962 defines "exporter", in ....

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....Bill. 4. Board had also amended Courier Imports and Exports (Clearance) Regulations, 1998 vide Notification No. 09 /2007-Customs (N.T.) dated 07th  February, 2007 which, interalia, provided single registration to Couriers so as to enable them to operate at all Customs locations. As per regulation 7(2) of the Courier Imports and Exports (Clearance) Regulations, 1998, the authorised cou....