EEPC India
Make In India
NABET
Gandhi
Indian Engineering

Policy Info > Circulars



Customs Circulars
DateCircular NoSubject
05-Nov-2019 Circular No. 37/2019 – Customs Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.
01-Oct-2019 Circular No. 34/2019-Customs Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act-reg.
19-Sep-2019 Circular No. 33/2019-Customs Clarification regarding duty drawback allowed in cases of short realisation of export proceeds due to bank charges deducted by foreign banks
13-Sep-2019 Circular No. 31/2019-Customs Revised Norms for Execution of Bank Guarantee under Advance Authorisation, DFIA and EPCG Schemes
05-Sep-2019 Circular No. 29 / 2019 -Customs Eligibility Criteria for availing of DPD Scheme by Importers
03-Sep-2019 Circular No 27/2019-Customs Roll out of Project Import Module in ICES
27-Aug-2019 Circular No. 26/2019-Customs IGST Export refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of Compensation Cess
27-Aug-2019 Circular No. 25/2019-Customs IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases
08-Aug-2019 Circular No. 24/2019-Customs Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era
01-Aug-2019 Circular No. 23/2019-Customs Clarifications regarding Refunds of IGST paid on import in case of specialized agencies – reg.
24-Jul-2019 Circular No. 21/2019 -Customs Clarification regarding applicability of Notification No. 45/2017-Customs dated 30.06.2017 on goods which were exported earlier for exhibition purpose/consignment basis
24-Jul-2019 Circular No. 22/2019-Customs Clarifications regarding Refunds of IGST paid on import in case of risky exporters
16-Jul-2019 Circular No. 19/2019-Customs Implementation of PGA eSANCHIT- Paperless Processing under SWIFT- Uploading of Licenses/ Permits/ Certificates/ Other Authorizations (LPCOs) by PGAs - reg.
17-Jun-2019 Circular No. 16/2019-Customs IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases- reg.
03-Jun-2019 Circular No. 13/2019-Customs Implementation of PGA eSanchit- Paperless processing under Swift- Uploading of Licenses/Permits/Certificates/Other Authorizations (LPCOs) by PGAs - reg.
03-Jun-2019 Circular No. 14/2019-Customs Simplified auto-registration of beneficiaries (IEC holders) on ICEGATE for eSanchit and other benefits - Reg.
09-Apr-2019 Circular No. 11/2019-Customs Phasing out of physical copies of Merchandise Exports from India Scheme (MEIS)/Services Exports from India Scheme (SEIS) Duty Credit Scrips issued with EDI port as Port of registration
28-Feb-2019 Circular No. 09/2019- Customs Turant Customs-Next generation reform for Ease of Doing Business - reg.
26-Feb-2019 Circular No. 8/2019- Customs Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory regarding
21-Feb-2019 Circular No. 07/2019-Customs Discontinuation of printing of Advance Authorisations/Export Promotion Capital Goods (EPCG) Authorisations on security paper by DGFT for authorisations issued with EDI ports as port of registration
20-Feb-2019 Circular No 5/2019-Customs Amendments to the All Industry Rates of Duty Drawback effective from 20.02.2019
20-Feb-2019 Circular No. 6/2019-Customs Rescinding Board Circular No. 132/95-Customs dated 22nd December, 1995": reg.
01-Feb-2019 Circular No. 04/2019-Customs Rescinding Board Circular No. 46/2017-Customs dated 24th November, 2017-Reg.
31-Jan-2019 Circular No. 3/2019-Customs Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act.
08-Jan-2019 Circular No. 02/2019-Customs Customs Post Clearance Audit- reg.
02-Jan-2019 Circular No. 01/2019-Customs IGST Export Refunds–resolution of errors– reg.
31-Dec-2018 Circular No. 54/2018-Customs Electronic Sealing-Deposit in and removal of goods of goods from Customs Bonded Warehouses-deferment of Circular 19/2018-Customs dated 18th June, 2018
28-Dec-2018 Circular No. 53/2018-Customs Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act.
12-Dec-2018 Circular No. 52/2018-Customs Revision of All Industry Rates (AIRs) of Duty Drawback
07-Dec-2018 Circular No. 51/2018-Customs AEO programme digitization - Ease of doing business – Development of web-based application for AEO-T1 - reg.
06-Dec-2018 Circular No. 50/2018-Customs Clarification with respect to amendments to Customs and Central Excise notifications for EOUs - reg.
03-Dec-2018 Circular No. 48/2018 – Customs Procedure for movement of goods under TIR Carnets-reg.
03-Dec-2018 Circular No. 49/2018-Customs Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians –reg.
27-Nov-2018 Circular No. 47/2018-Customs Corrigendum to Circular 44/2018-Customs dated 13.11.2018 issued vide F.No. 450/148/2015-Cus IV– reg.
19-Nov-2018 Circular No. 45/2018-Customs Clarification for re-imports through Post under notification No. 45/17-Cus, dated 30.06.17 and 46/17-Cus, dated 30.06.17 – reg.
13-Nov-2018 Circular No. 44/2018-Customs Implementation of PGA eSANCHIT - Paperless Processing under SWIFT-Uploading of Licenses/Permits/Certificates/Other Authorizations (LPCOs) by PGAs - reg.
08-Nov-2018 Circular No. 43/2018-Customs Implementation of Paperless Processing under SWIFT-Uploading of Supporting Documents( eSANCHIT) in Exports
02-Nov-2018 Circular No. 42/2018-Customs Procedure for a Pilot on Transhipment of Export Cargo from Bangladesh to third countries through Land Customs Stations (LCSs) to Kolkata Port / Airport, in containers or closed bodied trucks – reg.
30-Oct-2018 Circular No. 41/2018-Customs Electronic sealing-deposit in and removal of goods from Customs Bonded warehouse- Deferment of Circular-19/2018-Customs dated 18th June, 2018
24-Oct-2018 Circular No. 40/2018-Customs IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg.
23-Oct-2018 Circular No. 39/2018-Customs Electronic sealing – Deposit in and removal of goods from Customs bonded Warehouses, clarification - reg.
18-Oct-2018 Circular No. 38/2018-Customs Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act-reg.
09-Oct-2018 Circular No. 37/2018-Customs Cases where IGST refund have not been granted due to claiming higher rate of drawback or where higher rate and lower rate were identical
01-Oct-2018 Circular No. 35/2018-Customs Advisory circular for registration of beneficiaries on ICEGATE - regarding
28-Sep-2018 Circular No. 34/2018-Customs Electronic sealing-deposit in and removal of goods from Customs Bonded warehouse- Deferment of Circular-19/2018-Customs dated 18th June, 2018
19-Sep-2018 Circular No. 33/2018-Customs Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG (System)
17-Sep-2018 Circular No. 32/2018-Customs Amendment to Circular 52/2017-Customs dated 22.12.2017 to expand the scope of the Circular
Updated circular-52/2017-Customs (upto 17th September, 2018)
05-Sep-2018 Circular No. 31/2018-Customs 24x7 Clearance - regarding
30-Aug-2018 Circular No. 29/2018-Customs Pilot Implementation of Paperless processing under SWIFT-uploading of supporting documents (eSANCHI) in Exports-Reg.
14-Aug-2018 Circular No. 27/2018-Customs Clarification regarding bank guarantee requirement for bond executed by EOUs-reg.
10-Aug-2018 Circular No. 26/2018-Customs Simplification and rationalization of processing of AEO-T1 application
31-Jul-2018 Circular No. 24/2018-Customs Electronic sealing-deposit in and removal of goods from Customs Bonded warehouse- Amendment to Circular-19/2018-Customs dated 18th June, 2018
18-Jul-2018 Circular No. 21/2018-Customs Refund of IGST on export of Goods on payment of duty-Setting up of Help Desks -reg.
18-Jul-2018 Circular No. 22/2018-Customs Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors-reg.
18-Jun-2018 Circular No. 19/2018-Customs Electronic sealing-deposit in and removal of goods from Customs Bonded warehouse
13-Jun-2018 Circular No. 18/2018-Customs Procedure for e-commerce exports through Post and clarification regarding personal imports (amendment to Circular 14/2018 dated 04th June, 2018)
06-Jun-2018 Circular No. 15/2018-Customs Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg.
04-Jun-2018 Circular No. 14/2018-Customs Procedure for e-commerce exports through Post and clarification on personal imports
30-May-2018 Circular No. 13/2018-Customs Revised instruction for stuffing and sealing of reefer containers- reg.
29-May-2018 Circular No. 12/2018-Customs Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg.
24-Apr-2018 Circular No. 10/2018-Customs Import of EOUs/EHTP/STP /BTP without payment of duty following Rule 5 of Customs (Import of Goods at concessional rate of Duty) 2018 -Clarification reg.
23-Mar-2018 Circular No. 08/2018-Customs Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases & clarifications in other cases- reg.
16-Mar-2018 Circular No. 06/2018-Customs Refund of IGST on Export-EGM Error related cases
23-Feb-2018 Circular No. 05/2018-Customs Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface - reg.
24-Jan-2018 Circular No. 4/2018-Customs Amendments to the All Industry Rates of Duty Drawback effective from 25.01.2018
17-Jan-2018 Circular No. 3/2018- Customs Amendment in the AEO Programme Circular No. 33/2016 dated 22/7/2016
12-Jan-2018 Circular No. 02/2018-Customs Know your customer (KYC) norms
22-Dec-2017 Circular No. 52/2017-Customs Customs procedure for export of cargo in containers and closed bodied trucks from ICDs/CFSs through Land Customs Stations (LCSs) – Reg.
21-Dec-2017 Circular No. 51/2017-Customs Implementing Electronic Sealing for Containers by exporters under self-sealing procedure by Circular 26/2017-Cus dated 01-07-2017,36/2017 dated 28-08-2017, 37/2017 dated 20-09-2017,41 dated 30-10-2017 and 44/2017 dated 18-11-2017
12-Dec-2017 Circular No. 49/2017-Customs Refund/Claim of Countervailing duty as Duty Drawback
08-Dec-2017 Circular No. 48/2017-Customs Clarification on Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 –reg.
27-Nov-2017 Circular No. 47/2017-Customs Drawing of samples for the purpose of grant of drawback
24-Nov-2017 Circular No. 46/2017-Customs Circular No. 46/2017 dated 24.11.2017, Applicability of IGST/GST on goods transferred/ sold while being deposited in a warehouse.
22-Nov-2017 Circular No. 45/2017-Customs(ADD) Clarification in respect of anti-dumping duty on imports of color coated aluminium foil from China PR - regarding
18-Nov-2017 Circular No. 44/2017-Customs Implementing Electronic sealing for Containers by exporters under self-sealing procedure by Circular 26/2017-Cus dated 01.07.2017, 36/2017 dated 28.08.2017, 37/2017 dated 20.09.2017 and 41/2017 dated 30-10-2017
07-Nov-2017 Circular No. 42/2017-Customs Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017.
30-Oct-2017 Circular No. 41/2017-Customs Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed by circular 26/2017-Cus dated 1st July 2017, circular 36/2017 dated 28.8.2017 and 37/2017 dated 20.9.2017 – reg.
26-Sep-2017 Circular No. 39/2017-Customs Clarifications regarding amendments to the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 vide Notification No. 91/2017-Customs (N.T.) dated 26.09.2017
22-Sep-2017 Circular No. 38/2017-Customs The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg.
20-Sep-2017 Circular No. 37/2017-Customs Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28th August, 2017
28-Aug-2017 Circular No. 36/2017-Customs Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed vide circular 26/2017-Customs dated 1st July 2017-reg.
16-Aug-2017 Circular No. 35/2017-Customs Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962
01-Aug-2017 Circular No. 33/2017-Customs Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof
27-Jul-2017 Circular No. 32/2017 - Customs Clarification regarding exports under claim for drawback in the GST scenario
25-Jul-2017 Circular No. 31/2017-Customs Extending the Single Window Interface for Facilitation of Trade (SWIFT) in Exports with WCCB to all EDI locations
18-Jul-2017 Circular No. 30/2017 - Customs Detailed guidelines for retesting of sample
17-Jul-2017 Circular No. 29/2017-Customs Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003– reg.
01-Jul-2017 Circular No. 26/2017-Customs Export procedure and sealing of containerized cargo-regarding
30-Jun-2017 Circular No. 23/2017 -Customs Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario
30-Jun-2017 Circular No. 24/2017 -Customs Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario
30-Jun-2017 Circular No. 21/2017 -Customs Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962
30-Jun-2017 Circular No. 22/2017-Customs Amendments effective from 1.7.2017 to the All Industry Rates of Duty Drawback and other Drawback related changes
30-Jun-2017 Circular No. 25/2017-Customs Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017- Implementation thereof-reg.
31-May-2017 Circular No. 20/2017-Customs Facility for On-line Generation of Rotation Number by Shipping Lines/Agents
29-May-2017 Circular No. 18/2017-Cus Exemption from drawal of samples for the purpose of grant of drawback to the AEO certificate holders.-reg.
02-May-2017 Circular No. 16/2017-Customs Monitoring of export obligation fulfillment under EPCG and Advance Authorization Schemes reg.
19-Apr-2017 Circular No. 15/2017-Customs Rescinding Board Circular F. No. 528/213/87-Customs (TU) -reg.
11-Apr-2017 Circular No. 14/2017-Customs Delayed, incomplete or incorrect filing of Import manifest
10-Apr-2017 Circular No. 13/2017-Customs DTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources – charging of Duty – reg.
31-Mar-2017 Circular No. 11/2017-Customs Clarification regarding amendment in Special Economic Zone Rules, 2006 in Rule 47, after sub-rule (4) dated 05.08.2016 – reg.
31-Mar-2017 Circular No. 12/2017-Customs Clarification regarding legislative changes relating to Customs Act,1962 proposed in the Finance Bill,2017
06-Mar-2017 Circular No. 07/2017 - Customs Guidelines for launching of prosecution in relation to offences punishable under Customs Act, 1962
28-Feb-2017 Circular No. 5/2017-Customs Exemption from drawal of samples for the purpose of grant of drawback to the AEO certificate holders-reg.
28-Feb-2017 Circular No. 6/2017-Customs Acceptance of e-BRC of DGFT towards proof of realization of sale proceeds for exports with LEO date upto 31.03.2014 under drawback scheme –reg.
16-Feb-2017 Circular No. 04/20 17-Customs Expansion of 24x7 customs clearance and clarification of levy of MOT charges in CFSs attached to 24x7 ports-reg.
16-Jan-2017 Circular No. 03/2017-Customs Import of point of sale (PoS) terminal devices, its cells & batteries and labelling requirements thereof-reg.
13-Jan-2017 Circular No. 02/2017-Customs Amendments effective from 15.01.2017 to the All Industry Rates of Duty Drawback - reg.
23-Nov-2016 Circular No. 55/2016-Customs Reducing/eliminating printouts in Customs Clearance - regarding
22-Nov-2016 Circular No. 54/2016-Customs Regarding further rationalization of revised simplified procedure for fixation of brand rates
18-Nov-2016 Circular No. 53/2016-Customs Regarding clearance of import of metal scrap-Procedure
15-Nov-2016 Circular No. 52/2016-Customs Regarding deferred payment of Customs duty
31-Oct-2016 Circular No. 50/2016-Customs All Industry Rates of Drawback and other Drawback related changes -reg.
27-Oct-2016 Circular No. 49/2016- Customs Transferability of goods imported/procured by debiting duty in SFIS scrips– regarding
26-Oct-2016 Circular No. 48/2016-Customs Clearance of import of metal scrap-Procedure-regarding
23-Sep-2016 Circular No. 45/2016 - Customs Explains option extended by DGFT for surrendering one benefit in case of simultaneous issuance of SHIS and Zero duty EPCG/PE EPCG
22-Sep-2016 Circular No. 44/2016 - Customs Regarding setting up of `Custom Clearance Facilitation Committee` (CCFC) for Land customs stations and Inland Container Depots
31-Aug-2016 Circular No. 42/2016-Customs Regarding Courier bond executed CCSPs
30-Aug-2016 Circular No. 41/2016-Customs Regarding admissibility of un-utilized cenvat credit of DTA unit converted into EOU
22-Aug-2016 Circular No. 38/2016-Customs Guidelines regarding Provisional Assessment under section 18 of the Custom Act, 1962
13-Aug-2016 Circular No. 37/2016 - Customs Special Advance Authorization under para 4.04A of FTP 2015-20 in combination with All Industry Rates (AIRs) of Duty Drawback
29-Jul-2016 Circular No.35/2016-Customs Removal of mandatory warehousing requirements for EOUs, STPIs, EHTPs etc. - Amendment to Notification 52/2003- Customs dated 31.03.2003
29-Jul-2016 Circular No. 36/2016-Customs Procedure for exports through FPO, Delhi / Mumbai / Chennai using ecommerce platform under MEIS Scheme of Chapter 3 of Foreign Trade Policy (2015-20)
22-Jul-2016 Circular No. 33/2016-Customs Review of entity based facilitation programmes viz. Accredited Client Programme (ACP) and Authorized Economic Operator (AEO) programme — Revised Guidelines
09-May-2016 Circular No. 16/2016-Customs Audit Report No.15/2011-2012, Section 2 - Duty Drawback Scheme: Re-export under section 74 of Customs Act 1962 -regarding
27-Apr-2016 Circular No. 14/2016-Customs Carriage of coastal cargo from one Indian port to another port in vessels carrying out coastal runs- reg.
29-Mar-2016 Notification No. 11/2016-Customs (ADD) Seeks to levy definitive anti-dumping duty on imports of Tyre Curing Presses also known as Tyre Vulcanisers or Rubber Processing Machineries for tyres, excluding Six Day Light Curing Press for curing bi-cycle tyres originating in, or exported from China PR for a period of five years
28-Mar-2016 Circular No. 12/2016-Customs Prevention of use of non-genuine transferable duty credit scrips or DFIA (duty free import authorizations)
09-Feb-2016 Circular No. 4/2016-Customs Procedure for renewal of SVB orders and ongoing SVB inquiries under circular no. 11/2001 – Cus dated 23rd February 2001 - reg
09-Feb-2016 Circular No. 5/2016 -Customs Procedure for investigation of related party import cases and other cases by the Special Valuation Branches - reg
09-Feb-2016 Circular No. 06/2016-Customs Amendments effective 11.2.2016 to the All Industry Rates of Duty Drawback - reg
06-Jan-2016 Circular No. 01/2016-Customs Regarding 24x7 clearance
04-Dec-2015 Circular No. 30/2015-Customs Regarding amendment to Board Circular No. 18/2015-Cus dated 9.06.2015
16-Nov-2015 Circular No. 29/2015-Customs Regarding All Industry Rates of Duty Drawback and other Duty Drawback related changes
23-Oct-2015 Circular No. 26/ 2015- Customs Use of digital signature for submission of documents ? regarding
15-Oct-2015 Circular No. 25 /2015-Customs Valuation of second hand machinery -regarding
14-Oct-2015 Circular No. 24 /2015- Customs Regarding improving Ease of Doing Business – Issuance of Electronic Delivery Orders
29-Sep-2015 Circular No. 23/2015 Customs Refund/Claim of Safeguard Duties as Duty Drawback
19-Aug-2015 Circular No. 21/2015-Customs Regarding Authorized Economic Operator (AEO) Programme.
09-Jun-2015 Circular No. 18/2015- Customs Appointment of common adjudicating authority –regarding
09-Jun-2015 Circular No. 19/2015-Cus Revision of Handbook of Procedures (HBP)- Changes/ amendments in the EOU/EHTP/STP/BTP Schemes-reg.
19-May-2015 Circular No. 16/2015-Customs Simplified transit procedure for relief supplies destined to Nepal
18-May-2015 Circular No. 15/2015-Customs Dispensing with SDF form - reg.
20-Apr-2015 Circular No. 14 /2015- Customs Foreign Trade Policy 2015 - 2020 –Salient changes in Schemes of reward or incentive / advance authorization or DFIA / EPCG or post export EPCG
13-Apr-2015 Circular No. 13/2015-Customs Regarding setting up of ‘Customs Clearance Facilitation Committee’ (CCFC)
09-Apr-2015 12/2015 - Customs Regarding 4% SAD refund claim
01-Apr-2015 11/2015 Regarding facility for suo moto payment of customs duty in case of bona fide default in export obligation under the Advance / EPCG authorisations.
31-Mar-2015 10/2015 Regarding usage of Digital Signature Certificate in Remote EDI filing (RES) of Customs Documents.
11-Feb-2015 06/2015 Regarding amendments to certain All Industry Rates of Duty Drawback
28-Jan-2015 05/2015 Regarding Collection of anti-dumping duty beyond the validity period
20-Jan-2015 04/2015 Re-export of goods imported under bonafide mistake
16-Jan-2015 03/2015 Regarding Export and Import of Currency
31-Dec-2014 19/2014 Regarding 24x7 Customs clearance
18-Dec-2014 17/2014 Regarding authentication of supply invoice/ ARE-3 by the Central Excise Authorities for Claiming Deemed export benefits
18-Dec-2014 15/2014 Regarding norms for Execution of Bank Guarantee in respect of Advance License/Export Promotion Capital Goods (EPCG) Schemes
18-Dec-2014 16/2014 Regarding re-warehousing of goods imported and/or procured indigenously by EOU/EHTP/STP/BTP units
18-Nov-2014 13/2014 Regarding All Industry Rates (AIR) of Duty Drawback w.e.f. 22.11.2014
17-Nov-2014 12/2014 Regarding valuation/assessment practice in respect of export of Iron Ore
14-Nov-2014 11/2014 Clarification on method of calculation of safeguard duty leviable vide notification No.4/2012-Customs (SG) dated 05.10.2012 on import of Carbon Black under Advance Authorization Scheme
19-Aug-2014 09/2014 Regarding Guidelines for considering request for exemption from payment of Customs Duty under Section 25(2) of Customs Act, 1962
LinkedIn Pinterest You-tube