Self-sealing of exports goods
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....o Boards circular no. 736/52/2003-CX dated 11.08.2003 on the above subject. Vide this circular, the facility of self-sealing was extended to all categories of manufacturer-exporters. In this regard, references have been received from field formations that in spite of this facility being available to the exporters, a large number of exporters prefer stuffing and sealing of export containers in the ....
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....t may be noted that as per para 2.1 B of Boards Circular No. 6/2002-Cus dated 23.01.2002, where exports are against free shipping bills, no opening/examination of containers is to be done at the port of export, except where there is intelligence/information about any concealment, mis-declaration, etc. The examination norms in respect of free shipping bills does not distinguish between a containers....




TaxTMI
TaxTMI