9.11
Date of shipment/Dispatch in respect of Imports
Date of shipment/dispatch for imports will be reckoned as under:-
|
S.No. |
Mode of Transportation |
Date of Shipment / Dispatch |
|
(i) |
By Sea |
The date affixed on the Bill of Lading |
|
(ii) |
By Air |
Date of relevant Airway Bill provided this represents date on which goods left last airport in the country from which the import is effected. |
|
(iii) |
From land-Locked Countries |
Date of dispatch of goods by rail, road or other recognised mode of transport to consignee in India through consignment basis. |
|
(iv) |
By Post Parcel |
Date stamp of office of dispatch on the packet or dispatch note |
|
(v) |
By Registered Courier Service |
Date affixed on Courier Receipt / Waybill |
|
(vi) |
Multimodal Transport |
Date of handing over goods to first carrier in a combined transport Bill of Lading |