9.11 A 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 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. |