Date Of Shipment/ Despatch In Respect Of Imports
15.14 Date of shipment/ despatch for the purposes of imports will be reckoned as under:-
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Mode of Transportation. Date of Shipment/ Despatch
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i. By sea The date affixed on the Bill of Lading
ii. By air The date of the relevant Airway Bill
provided this represents the date on
which the goods left the last airport
in the country from which the import is
effected
iii. From land-locked The date of dispatch of the goods by rail,
countries road or other recognised mode of transport
to the consignee in India through
consignment basis.
iv. By Post Parcel The date stamp of the office of dispatch
on the packet or the dispatch note
v. By Registered The date affixed on Courier Receipt/ Waybill
Courier Service
vi. Multimodal transport The date of handling over the goods to
the first carrier in a combined transport
Bill of Lading.
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