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Circular No. 38/98- Customs
dated 21/5/1998
F. No. 437/31/97- L.C.
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject :-    Transfer of imported goods for re - warehousing from major port to inland warehousing station need for adequate Security for customs duty - regarding -

        I am directed to refer to Board's Circular No. 41/97-Cus. dated 19.9.97 (F. No. 473/31/97- L.C.) which was subsequently amended vide Circular No. 72/ 97-Cus. dt. 23.12.97 on the subject cited above and to say that the matter has been reconsidered by the Board and it has been decided to again amend the Circular on the lines as given below :

            In line number 6 & 7 under para 1 of the aforesaid Circular latter :
"a transit Bond and an insurance policy"
"a transit Bond or an insurance policy"

2.     The implication of the above amendment means that such cases will be dealt with in accordance with the original instructions issued vide Circular No. 41/ 97 dt. 19.9.97 and the amendment carried out vide Circular No. 72/ 97- Cus. dt. 23.12.97 stands withdrawn.

(K. Chopra)
Under Secretary of the Government of India