TMI BlogImport / Export through CourierX X X X Extracts X X X X X X X X Extracts X X X X ..... Import / Export through Courier - Commentaries / Editorials Dated:- 29-8-2007 - News - Import / Export through Courier " CBEC has issued a circular addressing various issues concerning Import Export through Courier vide circular no. 31/2007 dated 29/8/2007. Salient features of this circular are: 1 If the consignee wishes to avail cenvat credit - he should file normal Bill of Entry. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( For more details click the following links as referred in the circular - - Rule 9 of the Cenvat Credit Rules and - Chapter 14 of Cenvat Credit Manual - Circular No. 56/95-Cus Para 6 ) 2 Authorised Courier may be permitted to file regular Bill of Entry or Shipping Bill. (For more details click the following links as referred in the circular - - Section 2(20) and 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (26) of Customs Act, 1962 ) Definition of Importer and Exporter ; - Regulation 5(3) of Courier Imports and Exports (Clearance) Regulations, 1998 - Clearance of Imported Goods - Regulation 13 of Courier Imports and Exports (Clearance) Regulations, 1998 - Obligations of Authorised Courier) 3 Operation of Authorised Courier based on the intimation as per Regulation 12 of the Courier I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mports and Exports (Clearance) Regulations, 1998 and subject to execution of specified Bond and Security. No separate registration is required ( For more details click the following links as referred in the circular - - Notification No. 09 /2007-Customs (N.T.) dated 07th February, 2007 - Regulation 7 of Courier Imports and Exports (Clearance) Regulations, 1998 - Registration of Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised Couriers - Regulation 13 of Courier Imports and Exports (Clearance) Regulations, 1998 - The Authorised Courier) - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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