Customs procedure for cargo export in containers & closed bodied trucks from ICDs/CFSs through Land Customs Stations (LCSs)
Circular No. 32/2018-Customs
F. No. 550/05/2011 -LC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
North Block, New Delhi
Dated 17th September, 2018
To,
The Principal Chief Commissioners/Chief Commissioners
The Principal Commissioners/Commissioner of Customs
Sir / Madam ,
Kind attention is drawn to Circular No. 52/2017 dated 22.12.2017 whereby the Board had prescribed the procedure for facilitating and monitoring transshipment of consignments sealed under ECTS at ICDs/CFSs and destined for export to Nepal or Bangladesh.
In view of the positive response from the trade and the request to expand the said facility to more locations, the Board has decided to allow the said facility through the following locations:
| Sl. No. | Name of ICDs | Name of LCS |
| (i) | (ii) | (iii) |
| 1 | All ICDS |
For export of goods by road through the following LCS: (i) Raxaul ; |
| 2 | All ICDS | For export of goods in containers by Rail to Bangladesh through Gede and Petrapole |
| 3 | CFS as specified by the Chief Commissioner of Customs Kolkata |
3. Circular 52/2017- Customs dated 22nd December 2017 stands modified to the above extent.
4. Difficulties, if any, faced in the implementation of this circular should be brought to the notice of the Board.
5. Hindi version follows.
(Dr. Swati Bhanwala)
OSD (Land Customs)
Refusing to condone delay can result in a meritorious matter thrown out at very threshold against case being decided on…
When prior period expenses are not admissible as deduction, following the same principle the prior period income also cannot be…
Supreme Court condoned delay of 972 days in filing appeal due to restructuring in Income Tax Department In a recent…
Addition can not be made relying on the valuation report of property when the stamp duty valuation is also available…
Wrong claim of deduction u/s 54F/54B was not a case of concealment of particulars of income or furnishing inaccurate particulars…
CBIC notifies GST rates and value of taxable supply for Biris, Pan Masala / tobacco products Ministry of Finance(Department of…