9.11A
Date of Shipment/ Dispatch In respect of Imports
Date of shipment/dispatch for imports will be reckoned as under:-
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 landlocked 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.