TMI BlogIssues concerning import & export through courier mode-regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... i , 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: Issues concerning import export th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. This will serve as the document for claim of MODVAT. In n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 relation to any goods at any time between their entry for ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts (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 courier who is registered as per Regulations, shall transact the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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