9.11 A
(Paragraph 9.11 pertaining to the “Date of Shipment / Dispatch in respect of Imports” has been renumbered as 9.11A vide
PN. No. 12(RE-02), Dt. 2/5/2002)
Date of shipment/dispatch for the purposes of imports will be reckoned as under:-
Mode of Transportation. | Date of Shipment/Despatch |
(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 countries | The date of dispatch of the goods by rail, 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 Courier Service | The date affixed on Courier Receipt/ Waybill |
(vi) Multimodal transport | The date of handling over the goods to the first carrier in a combined transport Bill of Lading. |