CBEC's Customs Manual 2023

Chapters / List

1. 1. Overview of Customs Functions

2. Overview of Customs Functions

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3. Statutory provisions for levy of Customs duty

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4. Ease of Doing Business

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5. Control and regulatory provisions

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6. Role of Custodians

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7. Obligations of carriers

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8. Customs preventive control

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9. Customs clearance of cargo

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10. Turant Customs-Next Generation reforms

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11. Smuggling and other violations and penal provisions

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12. Appellate remedies

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13. Passenger processing

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14. Import/Export by post/courier

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15. Citizen Charter

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16. 2. Arrival of Conveyances and Related Procedures

17. Arrival of Conveyances and Related Procedures

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18. Conveyance to call only at notified Customs port/airport

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19. Power to board conveyance, to question and to demand documents

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20. Delivery of Arrival Manifest or Import Manifest or Import Report

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21. Person filing the manifest to be registered

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22. Amendments of IGM

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23. Penal liability

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24. Exclusion from IGMs of items originally manifested

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25. Enclosures to Import General Manifest

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26. Procedure for filing IGM at EDI Custom Houses

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27. Filing of Stores List

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28. Entry Inwards and unloading and loading of goods

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29. Other liabilities of carriers:

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30. 3. Procedure for Clearance of Imported and Export Goods

31. Procedure for Clearance of Imported and Export Goods

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32. Import procedure - Bill of Entry

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33. Self-assessment of imported and export goods

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34. Turant Customs, Faceless Customs, Contactless Customs, Paperless Customs

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35. Examination of goods

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36. Execution of bonds

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37. Payment of duty

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38. Amendment of Bill of Entry

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39. Prior Entry for Bill of Entry

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40. Bill of Entry for bond/warehousing

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41. Risk Management System in Indian Customs

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42. Risk Management processes in Exports

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43. Other RMS capabilities

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44. National Risk Management Committee (NRMC)

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45. Local Risk Management (LRM) Committee

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46. Authorized Economic Operator scheme

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47. Export procedure - Shipping Bill:

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48. Waiver of Guaranteed Remittance (GR) form

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49. Arrival of export goods at docks

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50. Customs examination of export goods

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51. Examination norms

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52. Drawl and testing of samples

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53. Stuffing / loading of goods in containers

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54. Amendments

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55. Drawback claim

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56. Export General Manifest

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57. Electronic Declarations for Bills of Entry and Shipping Bills

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58. 24x7 Customs clearance facility

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59. Sealing of Export Goods: electronic sealing facility

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60. 4. Classification of Goods

61. Classification of Goods

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62. Methodology of classification

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63. 5. Classification/Assessment of Projects Imports, Baggage and Postal Imports

64. Classification/Assessment of Projects Imports, Baggage and Postal Imports

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65. Project imports

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66. Registration of contracts

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67. Clearance of goods after registration

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68. Finalisation of contract

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69. Baggage

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70. 6. Customs Valuation

71. Customs Valuation

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72. Tariff value

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73. Valuation of imported/export goods in general

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74. Methods of valuation of imported goods

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75. Transaction value

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76. Valuation factors

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77. Cases where transaction value may be rejected

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78. Provisional clearance of imported goods

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79. Valuation of imported goods in case of related party transaction

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80. Methods of valuation of export goods

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81. Rights of appeal:

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82. Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023)

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83. 7. Provisional Assessment

84. Provisional Assessment

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85. Conditions for provisional assessment

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86. Finalization of provisional assessment:

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87. 8. Import / Export Restrictions and Prohibitions

88. Import / Export Restrictions and Prohibitions

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89. Legal provisions governing restrictions/prohibitions:

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90. Prohibitions/restrictions under Foreign Trade Policy/ other Allied Acts

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91. Prevention of Food Adulteration Act, 1954 and Food Safety and Standards Authority Act, 2006:

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92. Labeling of the goods imported into India

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93. The Livestock Importation Act, 1898

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94. Destructive Insects & Pests Act, 1914, PFS Order, 1989 and Plant Quarantine (Regulation of Import into India) Order, 2003

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95. Standards of Weights and Measures (Packaged Commodities) Rules, 1977

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96. Drugs and Cosmetics Act, 1940 and Drugs and Cosmetics Rules, 1945

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97. Import of hazardous substances

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98. Clearance of imported metal scrap

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99. International Standards for Phytosanitary Measures (ISPM-15)

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100. Export of Leather

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101. Compliance of mandatory Indian Quality Standards (IQS)

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102. Compliance of provisions of the Steel and Steel Products (Quality Control) Order 2012

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103. 9. Warehousing

104. Warehousing

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105. Legal provisions

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106. Appointment of Public Warehouses

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107. Appointment of Private Warehouses

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108. Appointment of Special Warehouses

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109. Cancellation of Licence

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110. Warehousing Bond

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111. Permission for removal of goods for deposit in warehouse

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112. Period for which goods may remain warehoused

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113. Extension of warehousing period

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114. Interest for storage beyond permissible period

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115. Waiver of interest

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116. Owner's right to deal with warehoused goods

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117. Transfer of goods from one warehouse to another

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118. Clearance of warehoused goods for home consumption

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119. Clearance of warehoused goods for Export

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120. Allowance in case of volatile warehoused goods

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121. Maintenance of records in relation to warehoused goods

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122. Recovery of duty from bonded warehouses

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123. Cancellation and return of warehousing bond

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124. Custody and removal of warehoused goods

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125. Manufacture and other operations in relation to goods in a warehouse:

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126. Manufacture and Other Operations in Special Warehouse (section 58A warehouse)

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127. 10. Transhipment of Cargo

128. Transhipment of Cargo

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129. Transshipment of imported containerized cargo from gateway port to another port/ICD/CFS in India:

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130. Duty free import of containers

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131. Transhipment of imported containerized cargo from gateway port to a foreign port:

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132. Transshipment from gateway port to SEZ

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133. Timely issuance of transshipment permits

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134. Automated movement of containerized cargo from gateway ports to hinterland - SMTP

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135. Movement of export cargo from port/ICD/CFS to gateway port:

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136. Movement of export cargo from one port to another by rail

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137. Export of cargo in containers & closed bodied trucks from ICDs/CFSs through LCSs

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138. Procedure for movement of goods under TIR Carnets

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139. Transshipment of cargo by air

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140. Bonded trucking facility

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141. Carriage of domestic cargo on international flights

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142. Movement of domestic courier bags on domestic segments of international flights

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143. Movement of imported goods from a port direct to CFS of another Customs station

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144. 11. Consolidation of Cargo

145. Consolidation of Cargo

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146. Procedure for consolidation of import cargo

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147. Procedure for consolidation of export cargo

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148. International transshipment of LCL containers at Indian ports

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149. 12. Merchant Overtime Fee

150. Merchant Overtime Fee

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151. Levy of overtime fee

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152. Procedure for posting of officers on overtime basis

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153. Expansion of 24X7 Customs clearance and clarification of levy of MOT charge in CFS attached to 24X7 ports

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154. 13. Procedure for Less Charge Demand

155. Procedure for Less Charge Demand

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156. Legal provisions

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157. Provisions for voluntary compliance

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158. ‘Proper officer’ for the sections 17 and 28 of the Customs Act, 1962

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159. Demand Show Cause Notice

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160. Adjudication proceedings

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161. 14. Refunds under Customs and IGST Act

162. Refunds under Customs and IGST Act

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163. Legal provisions

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164. Relevant dates for submission of a refund application

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165. Processing of refund claim

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166. Unjust enrichment:

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167. Interest on delayed refund

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168. Expeditious disposal of refund applications

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169. IGST Refund

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170. 15. Detention and Release/Storage of Imported/Export Goods

171. Detention and Release/Storage of Imported/Export Goods

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172. Guidelines for expeditious Customs clearance/provisional release

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173. Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962.

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174. 16. Import and Export through Courier

175. Import and Export through Courier

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176. Categories of goods allowed import through courier

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177. Categories of goods allowed export through courier

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178. Import and export of gems and jewellery

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179. Procedure for clearance of import goods

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180. Procedural formalities for clearance of export goods

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181. Examination norms for goods imported or exported by courier

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182. Transshipment of goods

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183. Disposal of uncleared goods

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184. Registration of Authorised Courier

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185. Obligation of Authorised Courier

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186. Outsourcing/Sub-letting

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187. De-registration and forfeiture of security

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188. Courier electronic clearance procedure

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189. KYC and other facilitations

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190. To reduce the compliance burden for citizens and business activities

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191. E-Commerce Procedure for Jewellery Re-Import

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192. 17. Import and Export through Post

193. Import and Export through Post

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194. Legal Provisions

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195. Clearance of Letter Mail Articles

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196. Importability of dutiable items through post

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197. Import of gifts through post

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198. Import of samples through post:

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199. Import of Indian and Foreign Currencies by Post:

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200. Procedure in case of postal imports

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201. Legal provisions and exemptions in case of postal exports

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202. Procedure in case of postal exports:

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203. Procedure for claiming Drawback on exports through post

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204. Drawback in respect of goods re-exported through post

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205. Export of postal goods under Reward Schemes under Foreign Trade Policy

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206. Re-export of partial consignment not allowed

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207. Procedure for e-commerce exports through Post

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208. 18. Import of Samples

209. Import of Samples

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210. Legal provisions

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211. Machinery import

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212. Failure to re-export:

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213. Import of samples under other scheme:

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214. 19. Re-importation and Re-exportation of Goods

215. Re-importation and Re-exportation of Goods

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216. Re-importation of indigenously manufactured/imported goods

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217. Re-exportation of imported goods

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218. Re-export of diamonds

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219. Re-import of Jewelry

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220. Applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported abroad for repairs.

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221. Availment of exemption on temporary import of durable Containers

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222. 20. Disposal of Unclaimed/Uncleared Cargo

223. Disposal of Unclaimed/Uncleared Cargo

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224. Legal provisions

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225. Procedure for sale of unclaimed/uncleared goods

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226. Disposal of hazardous waste

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227. Compliance with restrictions/prohibitions under various laws

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228. Mechanism for interaction between custodians and Customs

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229. 21. Intellectual Property Rights

230. Intellectual Property Rights

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231. Legal provisions

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232. Conditions for registration

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233. Automated monitoring of imports involving IPR

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234. 22. Duty Drawback

235. Duty Drawback

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236. Duty drawback on export of manufactured goods

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237. Procedure for claiming Duty Drawback

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238. Supplementary claim of Duty Drawback

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239. Limitations on admissibility of Duty Drawback

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240. Monitoring of realization of export proceeds

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241. Other aspects relating to Duty Drawback:

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242. Implementation of RMS for processing of Duty Drawback claims

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243. Disposal time limit of drawback claims

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244. 23. Export Promotion Schemes

245. Export Promotion Schemes

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246. Reward /Incentive Schemes

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247. Advance Authorization Scheme

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248. Duty Free Import Authorisation (DFIA)

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249. EPCG Scheme:

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250. Post Export EPCG Duty Credit Scrip Scheme

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251. General provisions relating to Export Promotion Schemes:

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252. Verification and Monitoring related to AA, DFIA, EPCG and Post Export EPCG authorizations

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253. Older Export Promotion Schemes

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254. Scheme for Rebate of State and Central Taxes and Levies on export of garments and made ups (RoSCTL)

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255. Phasing out of physical copies of MEIS/SEIS Scrips

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256. 24. Special Economic Zones

257. Special Economic Zones

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258. Board of Approvals

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259. Unit Approval Committee

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260. Establishment of SEZs

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261. Setting up of SEZ unit

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262. Monitoring of activities of SEZ units

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263. Net Foreign Exchange Earnings

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264. Import and procurement

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265. Exports

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266. Sub-contracting

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267. Sub-contracting for DTA unit for export

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268. DTA sale

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269. Valuation of goods cleared into DTA

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270. Temporary removal of goods into the DTA

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271. Duty remission on destruction of goods

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272. Exit of units

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273. Drawback on supplies made to SEZs

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274. Other administrative guidelines

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275. Social &Commercial Infrastructure In Non-Processing Area For Use By DTA entities

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276. Advantage

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277. E-Way Bill and SEZ

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278. 25. Export Oriented Units

279. Export Oriented Units

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280. Customs and Central Excise exemptions

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281. Setting up of an EOU

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282. Import/ procurement and warehousing

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283. Monitoring and administrative control

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284. Customs bonding

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285. Items allowed duty free imports/procurement

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286. Time limit for utilization of imported capital goods and inputs:

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287. Manufacture in bond

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288. B-17 Bond

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289. Monitoring of export performance / foreign exchange realization

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290. Import and export procedures

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291. Goods imported / exported and found defective:

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292. Procurement of indigenous goods under CT-3 procedure

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293. DTA sale

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294. Valuation of goods sold in DTA

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295. Duty liability on DTA clearances/sales

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296. Goods manufactured from indigenous materials in EOUs

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297. Clearance of by-products, rejects, waste, scrap, remnants, non-excisable goods, etc.

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298. Special concessions for certain waste products and other goods

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299. Reimbursement of Central Sales Tax (CST) / Drawback

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300. Clearance of samples

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301. Clearance of Fax/ Laptop Computers outside approved premises

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302. Sale of surplus/ unutilized goods

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303. Destruction of flowers/ horticulture products:

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304. Sub-contracting

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305. Temporary removal of goods

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306. Inter-unit transfer

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307. Repair, reconditioning and re-engineering

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308. Replacement/repair of imported /indigenous goods

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309. Special provisions relating to Gems and Jewellery EOUs

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310. Cost Recovery charges

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311. Supervision by Departmental officers

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312. Monitoring of EOUs

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313. Recovery of duty forgone and penal action for abuse/diversion etc.

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314. De-bonding of goods/ exit from EOU scheme

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315. 26. International Passenger Facilitation

316. International Passenger Facilitation

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317. Clearance of arriving passengers

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318. Duty free allowances and entitlements for Indian Residents and Foreigners Residing in India

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319. Import of jewellery/gold/silver

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320. Allowances and entitlements on Transfer of Residence (TR)

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321. Import of baggage of deceased person

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322. Import of unaccompanied baggage

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323. Import of foreign exchange/currency

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324. Import of Indian currency

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325. Import of fire arms as baggage

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326. Import of pet animals as baggage

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327. Detained baggage

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328. Mishandled baggage

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329. Clearance of departing passengers

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330. Export of gold jewellery as baggage

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331. Export of currency

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332. Customs Baggage Declaration Form

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333. Application of Baggage Rules to members of the crew.

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334. Setting up of Help Desk

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335. 27. Setting up of ICDs/CFSs/AFS

336. Setting up of ICDs/CFSs/AFS

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337. Distinction between ICD, CFS and AFS

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338. Functions and benefits of ICDs/CFSs/AFSs

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339. Criteria for new ICDs/CFSs/AFSs

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340. Application and Approval Procedures

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341. Post Approval Obligations

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342. Term, renewal and de-notification of the facility

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343. Scope and applicability

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344. Inspection of ICDs/CFSs/AFSs

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345. Denotification of ICDs/CFSs/AFSs

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346. 28. Customs Cargo Service Providers

347. Customs Cargo Service Providers

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348. Salient features of the HCCAR, 2009:

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349. Posting of staff at Customs areas and collection of Cost Recovery Charges

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350. Eligibility norms for exemption from cost recovery charges

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351. 29. Customs Brokers

352. Customs Brokers

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353. Application for Customs Broker licence and eligibility

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354. Qualifying examinations

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355. Bond for grant of licence:

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356. Validity of licence

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357. Obligations of Customs Brokers

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358. Suspension, revocation of licence or imposition of penalty

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359. Surrender of License

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360. Period of validity of a license

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361. 30. Offences and Penal Provisions

362. Offences and Penal Provisions

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363. Seizure of offending goods:

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364. Confiscation of seized goods:

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365. Confiscation of conveyances/packages etc.

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366. Penalties in respect of improper importation of goods

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367. Penalties in respect of improper exportation of goods

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368. Mandatory penalty in certain cases

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369. Other penalties

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370. Adjudication of confiscations and penalties

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371. Arrest

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372. Punishment for Customs offences

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373. Offences by Customs officers

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374. Presumption of culpable mental state

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375. Cognizability and Bailability

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376. Prosecution

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377. Issue of Summons

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378. Compounding of Offences

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379. 31. Appeal, Review and Settlement of Cases

380. Appeal, Review and Settlement of Cases

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381. Appeal to Commissioner (Appeals)

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382. Appeal to CESTAT

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383. Review of orders passed by Commissioner of Customs and Commissioner (Appeals) and filing of appeal by Department:

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384. Revision Application

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385. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal

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386. Appeal to High Court

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387. Appeal to Supreme Court:

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388. Disputes between Central Government Department and PSU/ other Government Departments

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389. Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court

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390. Settlement of Cases/ Settlement Commission

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391. Customs Authority for advance Rulings

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392. 32. Grievance Redressal

393. Grievance Redressal

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394. Grievance redressal related to cargo clearance

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395. Grievance redressal and facilitation measures for passengers

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396. Setting up of 'Customs Clearance Facilitation Committee' (CCFC)

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397. Setting up of Turant Suvidha Kendra

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398. Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons

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399. 33. Audit

400. Audit

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401. Customs Audit Regulations, 2018

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402. Auditee to preserve and make available relevant documents

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403. Manner of conducting audit

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404. Assistance of professionals

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405. Penalty

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406. Officers of Customs Audit:

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407. 34. Authorized Economic Operator (AEO) Programme

408. Authorized Economic Operator (AEO) Programme

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409. Three tier AEO programme for importers and exporters (AEO-T1, AEO-T2, and AEO-T3)

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410. Single Tier AEO Programme for Logistics Operators, i.e., Custodians or Terminal Operators, Customs Brokers and Warehouse Operators.

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411. Benefits of an AEO Certificate

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412. Application for an AEO Certificate

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413. Eligibility conditions and Criteria for granting the AEO Certificate: The following eligibility criteria is relevant for the grant of AEO status:

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414. Procedure for issuing AEO Certificates

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415. Acknowledgement of application

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416. Rejection of application

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417. Processing of application

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418. Web based filing, processing and digitized certification of AEO-T1 applications

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419. Certification

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420. Post-Certification Provisions

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421. Maintenance of AEO Status

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422. Review of AEO Status

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423. Suspension or downgrading of AEO Status

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424. Restoration of suspended/ downgraded AEO Status

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425. Revocation of AEO Status

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426. Mutual Recognition

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427. India’s MRA Partners

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428. Modification in Benefits

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429. Extension of Deferred payment of Customs duty benefits to `Authorised Public Undertakings’

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430. Special measures to facilitate MSME for AEO T1 & T2 accreditation

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431. 35. Customs Functions related to Preferential Trade Agreements

432. Customs Functions related to Preferential Trade Agreements

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433. Rules of Origin

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434. Types of Rules of Origin

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435. WTO Agreement on Rules of Origin (Uruguay Agreement)

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436. The Harmonization Work Programme (HWP)

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437. Main components of preferential Rules of Origin in existing Trade Agreements

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438. Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 [CAROTAR, 2020]

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439. List of Trade Agreements:

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