DRAFT CIRCULAR DATE 30/03/2007

Definition of place of import
Definition of 'Place of Import' :- It is noticed that in the proposed New Section 14 of the Customs Act, 1962, the place of Import has not been defined. This may give rise to disputes in future. Therefore, the issue of defining the place of import as 'the place where the imported goods reach the land mass of India or if they are consumed before reaching the land mass, the place of consumption' may be considered.

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