The Central Board of Indirect Taxes and Customs (CBIC), vide Circular No. 22/2023-Customs issued on 19th September 2023 has been notified to implement ex-bond shipping bill in Indian Customs EDI System (ICES). The reference was drawn to Sections 68 and 69 of the Customs Act, 1962 which deal with clearance of warehoused goods for home…
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