In-bond manufacturing - Commissioner to grant permission

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..... d to refer to the correspondence resting with Board's Circular No. 132/95-Cus., dated 22-12-95 (F. No. 473/61/94-LC) authorizing Commissioners to examine and decide the requests under Section 65 of the Customs Act, 1962 without making any reference to the Board. 2. A representation has been received in the Board stating that while Section 65 of the Customs Act, 1962 empowers Assistant Commission .....

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..... d to Commissioner. It is however noticed that different practice is being followed in different Commissionerates. It is, therefore, reiterated that the existing instructions contained in the aforesaid Circular should be followed to ensure uniformity of practice and also to prevent misuse of the facility. 4. It is requested that standing instructions/public notices may be issued for information a .....

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