TMI BlogContainers - Re-export of durable container - Grant of extension for a period up to 12 monthsX X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of Notification No. 104/94-Cus dated 16.03.1994 and Board s Circular No.83/98-Customs dated 05.11.1998 containers of durable nature are exempt from payment of whole of the duty of customs and the whole of Additional duty payable provided the containers are re-exported within six months, subject to the condition that a Bond is executed by the Importer or the Shipping Agent. 2. Taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner. 4. For laden containers lying beyond 6 months from importation awaiting Customs clearance / auction of cargo, extensions may be considered as per request letter submitted by the Shipping Lines / Agents / Importers showing the details like location of the containers, IGM No. date, B/E No. date. 5. All Steamer Agents / Importers will furnish following additional details in each reques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to strictly comply with the above instructions failing which, bond will be enforced to recover the Customs Duty along with applicable interest under Section 142 read with Section 143 of the Customs Act, 1962 . In addition to the above action, penal action may also be initiated in accordance with the Customs Act, 1962 . (SUBHASH AGARWAL) Commissioner of Customs NS-IV, JNCH ..... X X X X Extracts X X X X X X X X Extracts X X X X
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